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TMI Blog2014 (11) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... ave taken into account the above aspect and should not have shirked its responsibility by mere saying that the aforesaid services were culled out from the balance sheets submitted by the petitioner before the adjudicating authority. - Tribunal ought to have given a total waiver of pre-deposit of the service tax relating to the Cleaning Services, Supply of Tangible Goods Services, Business Auxiliary Services and Consulting Engineers Services amounting to ₹ 29.44 lakhs. The adjudicating authority has given the dictionary meaning of the word ‘Watch and Ward’; and the meaning attribute to the security services and has held that those cannot stand on a separate pedestal. The finding does not appear, prima facie, to be perverse and without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax thereupon. 5. The petitioner tried to impress that Watch and Ward Services is distinct and different from the Security Services. But the authorities, after recording the findings thereupon, refused to accept such interpretation sought to be made by the petitioner. The adjudicating authority further proceeded to impose not only the service tax but also the penalty upon the petitioner. 6. Before the Tribunal, apart from other issues, one of the issues raised was that certain services, for which liabilities have been imposed upon the petitioner, were outside the scope of the show cause notice. 7. The Tribunal simply records that the demands have been raised on the basis of the balance sheets and the findings have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once the Tribunal found that the petitioner should be directed to deposit 25% of the service tax, the petitioner shall deposit the same on the Security Service component, excluding the said sum of ₹ 29.44 lakhs. 13. Such deposit shall be made within four weeks from date; in default, the authorities would be at liberty to proceed in accordance with law. 14. On deposit of the said amount, the Tribunal shall see that the appeal is disposed of as expeditiously as possible, preferably within four months from the date of such deposit. 15. The writ petition is disposed of. However, there shall be no order as to costs. 16. Urgent Photostat certified copy be supplied to the parties, if applied for, on priority basis. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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