2007 (1) TMI 499

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....ent Agency In addition, they also render services of cleaning and gardening etc. which are not taxable services. In respect of their taxable services, there has been demand of service tax, interest and imposition of penalty. The same is not in dispute. The dispute relates to certain amount collected by the appellants in respect of non-taxable services representing service tax and the department seeks to recover the same in terms of Section 11D of the C.E. Act, 1944 which are made applicable to Service Tax matters with effect from 16-8-2002. 3. The learned DR submits that in respect of the non-taxable services also the appellants have shown, in certain cases, the Service Tax components in the invoice and in other cases though they have no....

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....g and gardening are not liable for service tax. In respect of these services it cannot be held that these appellants are liable to pay any duty. It is also admitted fact that in most of the cases, the Invoices raised by the appellants to the service receivers do not indicate any amount as representing duty of service tax. Therefore. it is not proper to hold that they have collected amounts as representing Service Tax, from this the service receivers. 6. The Commissioner (A) reasoning in holding that Section 11D is not applicable in these cases are on the following lines:-            "I find that in Para 14 of the impugned Order-in-original, it has been stated that in case of providing ....