TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellants not liable for differential Service Tax, Tribunal rules based on dominant service.</h1> <h3>M/s. Federal Security Pvt. Ltd. Versus Commissioner of Central Excise & Service Tax, Lucknow</h3> M/s. Federal Security Pvt. Ltd. Versus Commissioner of Central Excise & Service Tax, Lucknow - TMI Issues:Determining liability for Service Tax on 'security services' provided by appellants and analyzing whether the dominant service is 'security service' or 'supply of cash van service'.Analysis:The judgment pertains to three appeals arising from a common impugned Order-in-Original, where the appellants were providing 'security services' to banks and cash van services for cash transportation. The Revenue alleged that the appellants were short paying Service Tax on 'security services' due to discrepancies in their financial documents and ST-3 returns. The original authority held the appellants liable for Service Tax on 'security services' based on the differential amount. However, after considering the agreements between the appellants and banks, the Tribunal found that the dominant service provided was the transportation of cash via cash vans, not 'security services'. This interpretation was supported by a precedent decision of the Tribunal regarding a similar issue involving excess baggage charges in the airline industry. The Tribunal concluded that the appellants were not liable to pay differential Service Tax under the category of 'security services', and consequently, no penalties were imposable. Relying on the precedent decision, the Tribunal set aside the impugned orders and allowed all three appeals, granting the appellants consequential relief.In summary, the judgment resolved the issue of liability for Service Tax on 'security services' provided by the appellants by determining that the dominant service rendered was 'cash van service' for transporting cash, not 'security services'. This decision was based on a precedent ruling by the Tribunal and clarified the classification of services provided by the appellants, leading to the allowance of all three appeals and the grant of consequential relief to the appellants.
TaxTMI 
TaxTMI 
