2014 (2) TMI 1002

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.... Rs.5,000/- under Section 77(2) and penalty(not quantified) under Section 76, of the Finance Act, 1994. 2. Ld. Advocate for the Applicant submits that the present service tax demand comprises various services and the break-up of demand against each of such services, has been mentioned at page 3 of the Appeal Memorandum. He has submitted that around Rs.50,94,539/- relates to Security Agency Services/Man Power Recruitment Supply Services. It is his submission that by an agreement with M/s. ESIC, the Applicant provided para-medical staff. He has contended that as per the said contract, it is not a mere supply of man power, but the para-medical staff supplied by the Applicant, also requires to carry out the necessary services for the client.....

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....vices rendered by the Applicant are nothing but providing security services. It is his submission that irrespective of the nomenclatures of the services used, the scope of the services rendered by the Applicant, are relevant. Countering the other submissions of the ld. Advocate, ld. AR submits that the show cause notice was issued on the basis of the gross amounts shown as receipts in the balance sheet for rendering the services in continuation to the value shown in ST-3 returns. Consequently, the Applicant explained the amounts shown in the balance sheet and the amounts reflected in the ST-3 returns filed by the Applicant from time to time in response to the said demand Notice. After recording their submissions, the ld. Adjudicating Author....

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....y Services. Prima facie, at this stage, we do not find any apparent error in the said finding of the ld. Commissioner. The detailed analysis and correctness of the reasoning would be considered at the time of disposal of the Appeal. Regarding the demands against other services which the Applicant claimed to have been confirmed, are beyond the scope of the show cause notice, prima facie, we find that on the basis of the balance sheet, the demands had been raised against the Applicant. The Applicant in turn, explained the various receipts against each of the services claiming the same as taxable service or otherwise. After considering the submissions, the ld. Adjudicating Authority has recorded a finding on the question of the taxability agai....