2009 (3) TMI 43 - AT - Service Tax

Inclusion of salaries/wages paid to the security personnel for the purpose of computation of service tax liability - On merits the issue stands settled against the assessee by the Tribunal s decision in Panther Detective Services However Commissioner (Appeals) has arrived a finding that there was no suppression on the part of the assessee therefore demand is not sustainable which is entirely beyond the normal period of limitation

Summary

The Appellate Tribunal CESTAT, Chennai set aside the penalty imposed on the appellants for service tax levy of Rs.3,12,470 as there was no suppression. The dispute was regarding inclusion of salaries/wages paid to security personnel for service tax liability computation. The demand was found barred by limitation, and the appeal was allowed.