https://www.taxtmi.com/forum/issue?id=1955 A security agency supplying on-site guarding services to a 100% export-oriented client relied on Circular No. 56/05/2003 to treat such secondary services as merged with exported services and not liable to service tax. The department assessed service tax shortfall and imposed penalties, rejecting the merger of ancillary guarding services into exported services. Subsequent introduction of the Export of Service Rules and the Cenvat Credit Rules and the withdrawal of the circular with effect from May 10, 2007 removed the circular's operative effect and supported the department's position. en-us Fri, 28 May 2010 13:44:26 +0530 Thu, 23 Jan 2025 15:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1955 A security agency supplying on-site guarding services to a 100% export-oriented client relied on Circular No. 56/05/2003 to treat such secondary services as merged with exported services and not liable to service tax. The department assessed service tax shortfall and imposed penalties, rejecting the merger of ancillary guarding services into exported services. Subsequent introduction of the Export of Service Rules and the Cenvat Credit Rules and the withdrawal of the circular with effect from May 10, 2007 removed the circular's operative effect and supported the department's position. Discussion-Forum Service Tax Fri, 28 May 2010 13:44:26 +0530 https://www.taxtmi.com/forum/issue?id=1955