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TMI Blog2016 (12) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... rors. Secondly, providing of cleaning services to Assam University & Kendriya Vidyalayas (KVS) has been held to be non taxable by the first appellate authority against which Revenue is not in appeal. Further Respondent has made out a point that many other entries in Annexure-A to the show cause notice dt 20/4/09 also pertain to cleaning services on which no service tax levy is attracted. As the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position of penalties under Sec 76 78 of the finance Act 1994 and has calculated the differential tax liability to be only ₹ 9,43,354/-. 2. Sh. S. S. Chattopadhyay (AR) appearing on behalf of the Revenue argued that Respondent herein was providing 'Security Agency' Services clearing services. That Respondent was registered only under 'Security Agency Services' but has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sec 80 of the Finance Act 1944 because department has already calculated the service tax cum duty from whatever amount is received by the appellant. 3. Sh. Aloke K. Ghosh (Advocate) Sh. Nilesh Kumar Kundu (Advocate) appeared on behalf of the Respondent. Sh. Ghosh argued that value of cleaning services provided in much more than ₹ 10 lakh as pointed by Learned AR. That many entries in An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided to Assam University Kendriya Vidhyalaya Building (KVB) are not taxable services as held by Com (A) in Para 11 of the OIA dt 12/8/13 and that if value of cleaning services is taken out from the cases mentioned in Annexure-A to the show cause notice dt 20/4/2009, then service tax liability will be much lower. It is observed that short levy is only due to calculation / quantification errors. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s allowed by way of remand to the Adjudicating authority should decide the issue in remand proceedings after giving an opportunity of personal hearing to the Respondent. The issue of imposition of penalties under Sec 76 78 of the finance Act 1994, alongwith applicability of Sec 80, has also been kept open for the adjudicating authority to deliberate upon. 5. appeal filed by the Revenue is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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