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TMI Blog2010 (5) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be excluded and this being a pure question of interpretation of law, no malafide can be attributed to them so as to attract penal provisions – Held that: I find that staff salary and other infrastructural expenses are not required to be added in the assessable value of services. However, as learned advocate is not challenging the service tax paid by him, inasmuch as there is no ground i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 78 of Finance Act, 1994, have been imposed. 2. As per facts on record, the appellant is engaged in providing services of 'Security Agency'. They were registered with the Service Tax department and were paying the service tax. The department alleges that the value of the service stand shown by them at reduced value. Accordingly, proceedings were initiated against them resulting in confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e required to be abated. However, the learned advocate fairly submits that they have not challenged confirmation of duty against them, he would be only challenging penalty imposed. By relying on above two decisions, he submits that inasmuch as the staff salary and other expenses were required to be excluded and this being a pure question of interpretation of law, no malafide can be attributed to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not disclosing correct value of the service. 7. After appreciating the submissions made by both sides and after taking note of the two decisions relied upon by the learned advocate, I find that staff salary and other infrastructural expenses are not required to be added in the assessable value of services. However, as learned advocate is not challenging the service tax paid by him, inasmuch as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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