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TMI Blog2016 (12) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. The appellants are collecting wages and allowances of the security guard and 5% administration charges from their clients. Revenue issued a show-cause notice to them seeking to recover Service Tax under the head of Security Agency and Manpower Recruitment Agency Services alleging that the appellant provided the said services to their clients. Demand was raised on the entire amount of wages and allowances and administration fee received from the clients. The entire demand was confirmed by the Commissioner and equivalent amount of penalty under Section 76 was imposed. Penalty of Rs. 20 crores was also imposed under Section 78 of the Finance Act, 1994. Penalty was also imposed under Section 77 of the Finance Act, 1994. Aggrieved by the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e collected by any sovereign/public authorities for performing any activity which is in the nature of compulsory levy as per the provisions of the relevant statute, and it is deposited into the Government Treasury does not consist provisions of taxable services per se. He further argued that security service is provided by the security guards and the appellants are just a statutory body for making better provisions of the employment and welfare in the interest of the security guards. He argued that in the impugned case, the Hon'ble High Court has granted stay. He further argued that in these circumstances, imposition of penalty is not warranted. 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) In determining what payments are to be made by the registered principal employers under sub-clause (1), the Board may fix different rates of levy for different categories of registered Security Guards of the Board provided that, the levy shall be special that the same rate of levy will apply to all registered principal employers who are in like circumstances. (4) The Board shall not sanction any levy exceeding fifty per cent of the total wage bill without the prior approval of the State Government. (5) A registered principal employer shall on demand make a payment to the Board by way of deposit or provide such other security for the due payment of the amount referred to in sub-clause (1) as the Board may consider necessary. (6) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inated, from time to time, by the State Government representing the 2 (principal employers) the Security Guards and the State Government. (4) The members representing the 2 [principal employers], and the Security Guards shall be equal in number, and the members, representing the State Government shall not exceed one-third of the total number of members representing 2 [principal employers] and Security Guards. (5) The Chairman of the Board shall be one of the members appointed to represent the State Government; nominated in this behalf by the State Government. (6) After nomination of all the members of the Board including the Chairman, the State Government, shall, by notification in the Official Gazzette, publish the names of all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal employer shall be remitted by the registered principal employers by cheque to Secretary, of the Board, within such time after the end of the month, as may be specified by the Board. The Secretary thereupon shall arrange to disburse the wages and other dues, if any to the registered Security Guards of the Board on specified days every month subject to deductions, if any, recoverable from them under the Scheme; Provided that the Board may, if it thinks fit, and subject to such conditions as may be laid down by it, allow a registered principal employer to pay directly to the Security Guards the wages and other allowances after making such deductions as may be authorized and recoverable from them under the Scheme, within such time and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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