https://www.taxtmi.com/caselaws?id=357789 The Tribunal remanded the matter for verification by the Adjudicating Authority due to factual nature of the issue regarding embezzlement of Service Tax and wrong computation. The Tribunal also remanded the issue of branch bifurcation affecting service tax assessment for examination by the Adjudicating Authority. The Tribunal held that comprehensive fire services provided by the appellant fell under "Security Agency Services," attracting service tax. The Tribunal justified the extended period for tax demand and penalty imposition based on the appellant's prior payment history, and ruled in favor of the Revenue's appeal on the taxability of comprehensive fire services. en-us Thu, 08 Mar 2018 00:00:00 +0530 Fri, 14 Sep 2018 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357789 The Tribunal remanded the matter for verification by the Adjudicating Authority due to factual nature of the issue regarding embezzlement of Service Tax and wrong computation. The Tribunal also remanded the issue of branch bifurcation affecting service tax assessment for examination by the Adjudicating Authority. The Tribunal held that comprehensive fire services provided by the appellant fell under "Security Agency Services," attracting service tax. The Tribunal justified the extended period for tax demand and penalty imposition based on the appellant's prior payment history, and ruled in favor of the Revenue's appeal on the taxability of comprehensive fire services. Case-Laws Service Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357789