Service tax quantification on mixed receipts remanded for fresh verification and examination of claimed exemption.

Service tax quantification based on receipts for drivers, gardeners, sweepers and security of movable property required fresh verification because the invoices suggested that part of the receipts related to supply of personnel rather than security agency services alone. The claimed exemption under Notification No. 56/98-ST also needed examination on the fuller record. As the breakup of receipts had not been properly examined and additional material was not considered, the existing quantification could not be sustained. The impugned order was set aside and the matter remanded to the adjudicating authority for fresh decision after hearing the appellant.

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Issues: Whether the service tax demand was correctly quantified by including amounts allegedly received for supply of drivers, gardeners, sweepers and for security of movable property, and whether the matter required reconsideration in light of the exemption claimed under Notification No. 56/98-ST dated 07.10.1998.

Analysis: The appellant produced invoices indicating that part of the receipts related to supply of personnel such as drivers and gardeners and not exclusively to security agency services. The claim also required examination of the asserted exemption for security of movable property under Notification No. 56/98-ST. As the record needed fresh verification of the breakup of receipts and the lower authority had not examined the matter on the basis of the additional material now produced, the quantification issue could not be finally sustained on the existing record.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh decision after granting an opportunity of hearing; the appellant obtained relief on the quantification issue.

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