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TMI Blog2018 (3) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax Department accordingly. Their premises in Lucknow were visited by the Central Excise Officers on 19.07.2010 and various checks and verifications were conducted. It was seen that the appellant Head Office in Patna and regional offices were at Lucknow as also at Patna. A panchnama dated 19.07.2010 was drawn and discrepancies were found in the monthly computer records maintained for the financial year 2007 to 2010. Statements of various persons were recorded and based upon the same proceedings were initiated which resulted in passing of the impugned order by the Commissioner (Appeals). 2. Learned advocate submits that in the year 2008-2009 there was embezzlement of Service Tax by one of their employees. Instead of paying the tax to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... branches. Revenue by entertaining a view that such amount is on account of services provided by them to each customer raised the demands on that amounts also on which they had already paid the service tax. We note that the said plea of the appellant relates to the factual ground of the records for which purpose we remand the matter to the Original Adjudicating Authority to examine the records and accordingly deal with the said plea of the assessee. Needless to say that the appellant would be given an opportunity to put forth their case. 4. The other issue required to be decided is as to whether the comprehensive fire services provided by the appellant to M/s Tata Motors Limited would attract service tax under the category of "Security Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ludes any particular type of service relating to security of the property. Inasmuch as, the comprehensive fire services being provided by the appellant are relatable to the security of the property of their client, they get fully covered with the definition of "Security Agency Services". Accordingly, we hold that the demand stands correctly confirmed against the appellant on the said count. 6. The appellant have also contested the demand on the point of limitation. We find that the appellant was discharging service tax liability in respect of identical services being provided by them to M/s HAL, Lucknow. This establishes that the appellant was aware of the fact that the comprehensive fire services being provided by them would attract servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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