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TMI Blog2019 (5) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 read with Rule 7 of Service Tax Rules. Appeal is without any merits and is dismissed. - Service Tax Appeal No. 52350/2016 - Final Order No. 50735/2019 - Dated:- 23-5-2019 - Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Present for the Appellant: Dr. Prabhat Kumar, Shri Arjun Mullick, Advocates Present for the Respondent: Shri G R Singh, AR ORDER Per C L Mahar: The brief facts of the matter are that the appellant are registered with the Service Tax Department for providing Security Agency Service as defined under Section 65 (105) of the Finance Act, 1994. During the course of audit, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s penalty under section 77 as well as penalty under section 78 have also been confirmed. The appellants have approached the Commissioner (Appeals) against the impugned order-in-original and Commissioner (Appeals) vide its order dated 05.05.2016 has turned down the appeal of the appellant as being without any merit. 2. The learned advocate appearing for the appellant have submitted that the Department has demanded the Service Tax from the appellant on the gross amount which have been calculated on the basis of invoices which have been raised by the appellant on the service recipients. It has further been contended that the gross amount of receipts calculated on the basis of invoices to different service recipients, have not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice for short payment of Service Tax by the appellant. The benefit of Notification No. 30/2012 has also been given by the adjudicating authority to the appellant. The contention made by the appellant that short payment of Service Tax has been calculated on the invoice value of the services provided by them to their service recipient, though the entire amount of invoice has not been realized by them has not been substantiated by the appellant either at the time of adjudication not even before us. We, therefore, find that the contention made by the appellant are not legally sustainable as no evidence has been adduced before us in support of these claims. It is also a matter of record that the required service tax return ST 3 has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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