2016 (9) TMI 895

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....part from this, the appellant is also rendering various other services, which are not falling under the purview of "security services" Viz., maintenance work, job of parking attendant, housekeeping etc., 2. The department took the view that the appellant was rendering Security Agency services to the tune of Rs. 2.50 crore (approx.) per annum, however service tax was not discharged on the entire amount so received. Hence a SCN dated 04.07.2006 was issued to the appellant proposing recovery of amount of Rs. 54,38,480/-, Rs. 9432/- and Rs. 24,682/- towards service tax on the mounts received by them during the period 2001-2002 to 9/2005, along with interest thereof and imposition of penalties. On adjudication vide Order-in-Original 16.04.200....

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.... (i) Cosmos Detective & Security Services Vs C of ST, Ahmedabad [2010 (17) S.T.R. 575 (Tri.-Ahmd)] (ii) Maruthi Detective & Security Agency Vs C of C.EX. Belgaum [2006 (3) S.T.R. 521 (Tri.-Bang)] (iii) The People Choice Vs Commr of ST, Bangalore [2011 (21) S.T.R. 385 (Tri.-Bang)] (iv) Ex-Serviceman Industrial Guards Pvt Ltd. Vs CCE, Trivandrum [2009 (16) S.T.R. 421 (Tri.-Bang)] (v) Gujarat Intelligence Security Vs Commr of CE, Vadodara [2010 (10) S.T.R. 270 (Tri,-Ahmd)] (vi) CCE & C, Vadodara-I Vs Gujarat Intelligence Security (INDIA) [2011 (24) S.T.R. 167 (Guj)] (vii) Malabar Management Services Pvt Ltd., Vs C of ST, Chennai [2008 (9) S.T.R. 483 (Tri.-Chennai)] 5. On behalf of d....

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.... may get covered as manpower recruitment agencies. Q. 7 The Security Agencies, sometimes during the course of their business, undertake services of collection of dues from loanees, credit card holder, etc. credit card holder, etc. Are these services liable for Service Tax? Ans. Taxable services rendered by the scope of security agency is restricted to a service provided in relation to the security of any property or person. The activities of collection of dues, etc., do not fall in the ambit of proving security to any property or person. Therefore, these activities are not covered by the levy of Service Tax. 8. It is further seen that out of the other services provided by appellant, manpower supply services was made taxable from 16....