2010 (7) TMI 225 - AT - Service Tax

Appellate Tribunal rules in favor of security services provider in service tax dispute

The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, a security services provider, in a service tax dispute. The Tribunal remanded ... Charge of Service Tax - The appellant is engaged in providing security services is duly registered with the department. Payment of service tax of Rs. 12,468 stands confirmed against the appellant on the ground that with the change of service tax with effect from 18-4-2006 they were supposed to pay service tax at the higher rate whereas the tax stands paid by adopting the earlier lower rate. Held that - matter was remanded to Commissioner (Appeals) to decide afresh. The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, a security services provider, regarding a service tax dispute. The appellant claimed that services were provided before a tax rate change in 2006, but the Commissioner rejected the claim due to lack of evidence. The Tribunal remanded the matter for further review based on the appellant's possession of bills supporting their claim. The stay petition and appeal were disposed of accordingly.