2015 (1) TMI 1000

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..... B S V Murthy: The appellant is engaged in providing service under the category of security agency. On a verification of Profit & Loss Account of the appellant, it was noticed that the income from security services shown in the account did not tally with the corresponding figures in the ST3 returns and was higher than the value of taxable services. Proceedings were initiated for demanding service .....

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..... llected service tax on these charges. However he fairly admits that during the year 2004-05, the new billing staff had included service tax on these charges also which roughly comes to about Rs. 48,000/-. 3. Learned AR would submit that appellants have collected service tax on drivers' charges, cleaning charges and gardeners' charges also. Moreover all these services have been categorized .....

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..... further in the absence of evidence to show that all the amounts on which service tax has been demanded related to driving/cleaning/gardening charges, it may not be said that the appellants have made out a prima facie case. Moreover admittedly in respect of certain invoices, service tax has been collected on these aspects also. Under these circumstances, it is felt that the appellants are required .....

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