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TMI Blog2017 (6) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner(AR) for the respondent. ORDER Per : V. PADMANABHAN The appeal is against the Order-in-Original No.62/2006 dt. 27/10/2005 passed by the Commissioner of Service Tax, Bangalore. The appellant holds service tax registration under the category of 'real estate agency'. On scrutiny of records by the audit wing of the Commissionerate, Revenue formed an opinion that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the impugned order, the present appeal is filed. 2. With the above background, we heard Shri Suresh Kumar, CA representing the appellant as well as Shri Pakshirajan, learned AR appearing for the Revenue. 3. Shri Suresh Kumar submitted that the appellant was in the business of maintenance of commercial properties built by the Prestige Group. They undertook ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be levied to service tax under any other earlier categories for the prior period. He specifically placed reliance on several case laws to buttress the above argument. He relied upon the following case laws:- i. Chennai Telephones (BSNL) Vs. CCE, Chennai [2004-TIOL-53-CESTAT-MAD] ii. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Out of the total consideration received by the appellant from its customers, Revenue has gone ahead with vivisecting the consideration received and extracted certain amount and attributed the same towards provision of the security service. This has been justified by Revenue with the contention that the appellant has also employed security guards to take care of security of such buil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manpower Supply or Recruitment Agency Service' the demand raised in the impugned order does not sustain. Accordingly, we allow the appeal. We find that similar view has been consistently taken by this Tribunal and higher appellate fora. 6. In view of the above, we find no justification for the demand of service tax for the period October 2000 to June 2005 which is prior to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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