9911796707
TMI Blog2014 (1) TMI 1835X X X X Extracts X X X X X X X X Extracts X X X X ..... had also reflected in its accounts that the consideration received was for providing security agency service during the relevant period - penalties also upheld - appeal dismissed - decided against appellant. - Stay Application No.56557 of 2013 and Service Tax Appeal No.56094 of 2013 - Final Order No.50186/2014 - Dated:- 20-1-2014 - MR. Justice G. Raghuram, President And MR. Rakesh Kumar, Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the order which was rejected in toto by he Commissioner (Appeals), Central Excise, Jaipur I, dated 10.1.2013. 4. Security Agency was legislated to be a taxable service with effect from 16.10.98.The appellant obtained registration for providing the taxable security agency service with effect from 24.4.2002. On information received, a search was conducted in the office premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax due, proceedings were initiated by a show cause notice dated 15.1.2004, proposing recovery of the stipulated tax, besides interest and penalties. 6. The appellant submitted its replies on 23.2.2004, 28.1.2008, 30.4.08 and 14.9.2010 besides appearing at the personal hearing on 14.9.2010. The defence of the appellant may be summarized. According to the appellant, during the period in is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the gross taxable value, under Section 67 of the Act. 7. It however requires to be noticed, as concluded by the primary authority and reiterated by the Appellate authority as well , that the appellant failed to provide even a scintilla of evidence or any material in support of its contention that it had provided manpower recruitment or supply agency service and not security agency service, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service during the relevant period. 9. On the above analysis, the impugned order requires no interference. Ld. Counsel would also contend that imposition of penalties is in the circumstances, harsh and arbitrary. This contention does not commend acceptance. As the petitioner s liability to service tax is unassailable and since the failure to file returns or remit service tax is clearly willful ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
