2016 (10) TMI 769

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..... dvocate for the assessee ORDER The appellants M/s. Industrial Guard Services P. Ltd. (IGSPL) were issued eight show-cause notices for recovery of service tax on the security services provided by the appellant.  The Commissioner confirmed the demand of Rs. 4,40,54,401/- in respect of  all eight show-cause notices along with interest.  The order also imposed penalty of Rs. 20,000/- .....

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..... on merits but only on limitation.  He argued that there was confusion on the field as late as 2005.  In support of this, he argued that the Tribunal in the case of New Industrial Security Force 2006 (2) STR 66 has held that the salary of the personnel cannot be included in the gross assessable value for the purpose of charging service tax.  Ld. counsel argued that the Central Govern .....

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..... issions. We find that the decision of Central Government Industrial Tribunal may be relevant and the facts mentioned therein need to be verified and examined by the original adjudicating authority.  The said decision was passed after the Order-in-Original was issued and therefore, the same has not been examined by the original adjudicating authority.  5. In the interest of justice, we s .....

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