9911796707
TMI Blog2023 (12) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... declined to pay service tax - It is observed that the explanation offered by the Appellant for non payment of service tax is not acceptable. It is the responsibility of the Appellant to collect service tax from their clients on the invoices raised towards rendering of security services. There is no specific exemption available to security services rendered by the Appellant to Government Agencies. Thus, the appellant is liable to pay service tax on the taxable services rendered by them during the period under dispute. The Appellant have been registered with Service Tax department w.e.f.14.09.2000 and regularly paying service tax and filing returns. The department raised the demand based on the service tax paid by the Appellant which have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue ORDER The instant appeal has been filed against the Order-in-Appeal No.56/ST/09 dated 22.12.2009 passed by Commissioner of Central Excise (Appeal-I), Kolkata, wherein he upheld the Service Tax demand of Rs.13,53,077/- along with interest and penalty confirmed by the adjudicating authority. 2. The Appellant, M/s Panther Security Service is a Proprietorship firm carrying on the business of providing security guards to various organizations. Based on the investigation conducted by Anti-Evasion wing of Kolkata III Central Excise Commissionerate, a show cause notice dated 11.11.2005 was issued to the Appellant demanding service tax of Rs.15,57,212/- towards service tax not paid for the period 2001-02 to 2003-04. On adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . D.R. reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that Appellant have been registered with Service Tax department w.e.f.14.09.2000 and regularly paying service tax and filing returns. The Appellant submits that they have been providing security agency service mainly to Government agencies and some of the agencies to whom they provided security agency service declined to pay service tax. We observe that the explanation offered by the Appellant for non payment of service tax is not acceptable. It is the responsibility of the Appellant to collect service tax from their clients on the invoices raised towards rendering of security services. There is no specific exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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