2013 (2) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. P.R. Mullick, Advocate for the appellant. Mr. Shobhit Saharia, Advocate for the respondents. JUDGMENT BARIN GHOSH, C. J. (Oral)   The appeal by the appellant has been dismissed by the Tribunal in view of failure on the part of the appellant to deposit the amount of service tax levied on it. The contention of the appellant was that the gross amount charged, as provided in Claus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "the gross amount charged by such agency from the client for services rendered in connection with the security ...". Therefore, whatever gross amount was charged by the appellant from its client for the services rendered in connection with security, was liable to be taxed. There is no dispute that the personnel hired by the appellant were provided as security personnel by the appellant to its ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uired to be paid to the hired personnel, but there was neither an impost, nor a direction, that the same must be paid. There is no dispute that less than that could not be paid, but more than that could be paid. The minimum wage has been fixed taking into account that, that much at least is required for sustenance. In the circumstances, the conclusion would be that the liability to pay service ....