2010 (6) TMI 264 - AT - Service Tax

Security services - Service tax with interest - appellants have deposited an amount and it may be treated as sufficient for the purpose of pre-deposit Held that - matter is remanded to original adjudicating authority before whom the appellant shall submit all the relevant details within 90 days from the receipt of this order.

Summary

Issues:
1. Confirmation of service tax liability, interest, and penalty against the appellant for the period from 1-4-1999 to 31-1-2004.
2. Adequacy of pre-deposit made by the appellant.
3. Consideration of requests for cum-duty treatment and Cenvat credit on input service.
4. Lack of evidence and supporting documents provided by the appellant before the Commissioner.
5. Remand of the matter for reevaluation of tax liability, eligibility for Cenvat credit, relief on cum-tax value, and penalty considerations.

Analysis:
1. The appellate tribunal confirmed the service tax liability, interest, and penalty against the appellant for the specified period. The appellant, engaged in providing security services, was held liable for a substantial amount, including interest, and a penalty was imposed.

2. The appellant contended that the pre-deposit made by them, totaling Rs. 15,02,018, should be considered sufficient. The tribunal accepted this argument, taking into account that a significant portion of this amount was paid in compliance with a stay order issued by the Commissioner (Appeals).

3. The appellant raised concerns about their requests for cum-duty treatment and Cenvat credit on input service not being considered. The tribunal acknowledged these issues and directed the appellant to provide further evidence to support their claims. The matter was remanded to the original adjudicating authority for reevaluation within a specified timeframe.

4. The Commissioner's order highlighted the lack of evidence and supporting documentation provided by the appellant regarding relief on tax liability and Cenvat credit eligibility. The tribunal emphasized the importance of submitting relevant details and evidence before the authority for proper consideration.

5. In light of the above issues, the tribunal remanded the matter to the original adjudicating authority, granting the appellant an opportunity to present their case and submit all necessary details within 90 days. The tribunal emphasized the need to reevaluate the tax liability, eligibility for Cenvat credit, relief on cum-tax value, and considerations for a lenient view on penalties.

This detailed analysis outlines the key issues addressed in the judgment, the tribunal's considerations, and the directions provided for further proceedings in the case.