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TMI Blog2024 (7) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has acknowledged his liability vis- vis receiving the Security Agency Service. With respect to legal fee, it was mentioned that the payment is mainly in the form of renewal fee, inspection fee, boiler deposit etc. Hence, were not the services provided in relation to advice, consultancy or assistance. Commission paid to the directors - HELD THAT:- The appellant who otherwise is a limited company is supposed to declare to their auditors such details as are relevant to make conclusions about groupings. The grouping in the audit balance sheet has already become final. No evidence is there to counter the said finality. Resultantly, the demand with respect to the commission to the directors was also confirmed. Since there is nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been demanded as follows: (i) On GTA Services alleging short payment of Rs.4,758/-. (ii) On Manpower Supply Services an amount of Rs.8,95,374/-. (iii) On Security Agency Services an amount of Rs.1,60,951/-. (iv) On Legal Consultancy Services amount of Rs.87,461/-. 3. Two orders under challenge are as follows: (i) Order-in-Original No. 39 dated 19.07.2016 has adjudicated the show cause notice dated 15.09.2015, thereby confirming the demand of service tax on Security Agency Service and on commission paid to directors under Reverse Charge Mechanism. However, service tax demanded on legal fee, the demand thereof was dropped. (ii) Order-in-Original No. 14 dated 16.12.2016 has adjudicated the show cause notice dated 10.12.2015 confirming the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Impressing upon no infirmity in the Order-in-Appeal, the appeal is prayed to be dismissed. 7. After hearing learned Departmental Representative and perusing the records including the grounds of appeal, we observe that the appellant had filed a reply to the show cause notice dated 15.09.2015 vide a letter dated nil/October, 2015. Perusal of that letter shows that the appellant has acknowledged his liability vis- vis receiving the Security Agency Service. With respect to legal fee, it was mentioned that the payment is mainly in the form of renewal fee, inspection fee, boiler deposit etc. Hence, were not the services provided in relation to advice, consultancy or assistance. 8. With respect to the commission paid to the directors, it was rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Party statement appears not correct, as the salary of the labours are too high. More so in the case of Rakesh, the amount was reduce from Rs.23,30,154/- to Rs.15,19,242/- in year 2013- 14 to 2014-15. In general salary do not reduce in coming year. Party statement is not acceptable. Party s reply is afterthought for avoiding to pay service tax. Actually they are contractor to supply manpower therefore, I confirm the amount of service tax, which was not paid by them. Held accordingly. 10. With respect to service tax agency service, it was replied that the service provider was not raising service tax paid invoices, hence, the same was not paid. The demand was confirmed on this count with the following observations: As such when there is no pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short payment of Ed.cess, as mention in Show cause notice. As per Notification 30/2012 dated 20.06.2012, in this case 100% service tax liability of GTA service, was on the party. Party has not paid service tax amount Rs.4758/- and short paid Ed. Cess Rs.1299/- as mention in Show cause notice. I confirmed the amount alongwith interest for recovery. Held accordingly. 13. Since there is nothing on record except the said two replies by the appellant, those replies have duly been considered while confirming the demand in question. In the absence of any document on record, we find no reason to differ from those findings. As a result, we hereby upheld the order under challenge. Consequent thereto, the appeal is hereby dismissed. [Order pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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