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    <title>2018 (6) TMI 436 - CESTAT CHENNAI</title>
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    <description>Service tax demand on outsourced security services required fresh examination because the liability turned on the nature of the subcontracted activity and whether the valuation wrongly included wages, salary, and reimbursement-type expenses. The disputed demand was therefore remanded for reconsideration. Penalty was set aside because the assessee had already discharged service tax on services rendered directly before the show cause notice, and the dispute on outsourced services involved a bona fide interpretative issue. The order was modified accordingly, with deletion of penalty and remand of the contested demand.</description>
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      <title>2018 (6) TMI 436 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=361609</link>
      <description>Service tax demand on outsourced security services required fresh examination because the liability turned on the nature of the subcontracted activity and whether the valuation wrongly included wages, salary, and reimbursement-type expenses. The disputed demand was therefore remanded for reconsideration. Penalty was set aside because the assessee had already discharged service tax on services rendered directly before the show cause notice, and the dispute on outsourced services involved a bona fide interpretative issue. The order was modified accordingly, with deletion of penalty and remand of the contested demand.</description>
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