2010 (4) TMI 529 - AT - Service Tax

Appellate Tribunal remands Service Tax liability issue for 'Security Services' back for factual verification.

The Appellate Tribunal CESTAT, Bangalore, found that the issue of Service Tax liability on the respondent for 'Security Services' required factual ... Security agency's service - The issue involved in this case is regarding the Service Tax liability on the respondent herein for the services rendered under the category of 'Security Services'. Assessee disputed said figure and claimed that it received only Rs. 93,750 as an amount towards service rendered by it. Held that - issue need to be considered on factual matrix, impugned order was to be set aside and matter was to be remanded to adjudicating authority to consider issue afresh. Issues:Service Tax liability on the respondent for 'Security Services'Analysis:The judgment by the Appellate Tribunal CESTAT, Bangalore, involved a stay petition filed by the Revenue regarding the Service Tax liability on the respondent for services rendered under the category of 'Security Services.' The lower authorities had relied on a statement from the State Bank of India to determine the value of services rendered by the respondent. However, the respondent disputed this figure, claiming to have received a lesser amount. The Tribunal found that the issue required factual verification and directed the lower authorities to obtain correct details from the bank and reconsider the matter afresh.Additionally, it was noted that the respondent had also filed an appeal and stay petition against the same impugned order, challenging penalties imposed and the liability to Service Tax. As the Tribunal remanded the matter back to the Adjudicating Authority for reconsideration, the appeal and stay petition filed by the respondent were also disposed of by remanding the issue back to the Adjudicating Authority. Both appeals were thus disposed of by way of remand, and the stay petitions were also considered disposed of in the same manner.