2016 (2) TMI 367

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....itioner : Shri H.D. Dave, Advocate For the Respondent : Shri T.K. Sikdar, Authorised Representative ORDER PER: P.K. DAS The relevant facts of the case, in brief, are that the Appellant herein are engaged in Security Agency Service as defined under Section 65(94) of Finance Act, 1994 w.e.f. 14.10.1998 and providing security service to their clients like ONGC, GEB etc. The Central Excise....

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....raised merely on the amount as shown in the ledger account, without taking into consideration the actual receipt. In this context, he drew the attention of the Bench to the Annexure 'A' to Show Cause Notice. It is submitted that the only deduction of TDS has taken while determining the taxable value. It is further submitted that the salaries/minimum wages of the employees, contribution to EPF, ESI....

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....y on the basis of the amount shown in the ledger. He further submits that the arbitration proceedings with the ONGC has no relation with the demand of Service tax. 5. We find that the Appellant is a proprietorship firm. It is seen from the grounds of appeal that the Appellant disputed the finding of the lower authorities and categorically stated that they have not collected the amount from thei....

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....ere is no reason to remand the matter. But, in this case, it appears that the reimbursement expenses including salaries and other expenses, have been included in the taxable value for Security Agency service, which is contrary to the provisions of law and the decision of the Tribunal. So, the Appellant should be given an opportunity to place the documents before the lower authorities in the intere....