TaxTMI 
TaxTMI 
2015 (2) TMI 660
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....e-laws framed by the Government of Rajasthan vide letter No. F-4/6/COOP/65 dated 11/10/95 they provide the following services:- (1) security service to any person who seeks their services by providing security guards/gunman; (2) providing intelligence/investigation/detective services and also undertake departmental inquiries of all type of commercial concerns, providing security service for commercial or industrial establishments and Government/ semi-Government Institutions; (3) providing security consultancy services and other expertise to commercial/industrial establishments and another organizations. The Department was of the view that the services provided by them are Security Agency Services taxable since 16/10/98 under Sec....
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.... 1,000/- under Section 77 and penalty of Rs. 100/- per day from the date when the service tax became payable till 17/04/06 and @ 2% per month of the service tax from 18/04/06 till the date of payment of dues was imposed under Section 76. Against this order of the Commissioner, this appeal has been filed. 2. Heard both the sides. 3. Shri L.P. Asthana and Ms. Tuhina Sinha, Advocates, the learned Counsels for the appellant, pleaded that while Section 65 (105) (k) covered the services provided to a client by a Manpower Recruitment or Supply Agency in relation to recruitment or supply of manpower temporarily or otherwise in any manner, Section 65 (105) (w) covered the services provided to a client by a security agency in relation to securi....
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.... 2012 (25) S.T.R. 39, Bhilwara Zila Ex-Servicemen Wel. Soc. Ltd. vs. CCE, Jaipur reported in 2013 (30) S.T.R. 299, Rajputana Ex-Servicemen Co-op. Society vs. CCE, Jaipur - I reported in 2013 (31) S.T.R. 248, that in all these judgments the Tribunal has held that the Cooperative Societies for Welfare of Ex-Servicemen constituted in various states are not commercial concern and, hence, they cannot be treated as security agency and accordingly the services provided by them would not attract service tax, that the only contrary judgment is of Hon'ble Punjab & Haryana High Court in the case of Punjab Ex-Service Corporation vs. Union of India reported in 2012 (25) S.T.R. 122 (P&H), that in any case even if the judgment of Hon'ble Punjab & ....
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....yment of tax was due to bonafide belief on the part of the assessee on account of conflicting judgments of the Tribunal and High Courts the extended limitation period under proviso to Section 11A (1) of the Central Excise Act, 1944 cannot be invoked. 4. Shri Amresh Jain, the learned DR, defended the impugned order by reiterating the findings of the Commissioner and pleaded that though during period prior to 01/05/06, the word "commercial concern" had been used in the definitions of the security agency and manpower recruitment or supply agency, as given in Section 65 (94) and Section 65 (68) respectively of the Finance Act, 1994, Hon'ble Punjab & Haryana High Court in the case of Punjab Ex-Service Corporation vs. Union of India (supra....
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....d of dispute they were providing the services of security agency taxable under Section 65 (105) (w) readwith Section 65 (94) of the Finance Act, 1994 and the service of manpower or recruitment of supply service under Section 65 (105) (k) readwith Section 65 (68) of the Finance Act, 1994. While during the period of dispute, in terms of Section 65 (105) (k) the services provided to a client by manpower recruitment or supply agency in relation to recruitment or supply of manpower temporarily or otherwise in any manner was taxable, the services provided to a client by a security agency in relation to security of any property or person by providing security personnel or otherwise including the services of investigation/detection or verification ....
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....ere were a series of judgments of the Tribunal holding that the Cooperative Societies constituted in various States under their Cooperative Societies Acts for welfare of the ex-servicemen by providing employment to them, are not commercial concern and, hence, their activities are not taxable under Section 65 (105) (w) or Section 65 (105) (k) of the Finance Act, 1994 and it is only Hon'ble Punjab & Haryana High Court which in the year 2010 has taken a contrary view, no malafide can be attributed to the appellant and accordingly in accordance with the judgments of the Apex Court in the cases of Continental Foundation Joint Venture reported in 2007 (216) E.L.T. 177 (S.C.) and Larsen & Toubro Ltd. vs. CCE, Pune II reported in 2007 (211) E.L....