TaxTMI 
TaxTMI 
2017 (10) TMI 444
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....ST-3 returns 1,12,15,181 2. Service tax on customer's deposits received and lying unadjusted at the year end. 1,65,49,894 3. Service tax demand under the category of franchise service for the period 01.04.2004 to 31.05.2007 2,37,56,058 4. Service tax on reimbursement of staff salary under the category of manpower recruitment or supply agency service 2,62,804 5. Service tax on provision of table space to the Shipping Lines under the category of Business Support Service (June, 2006 to May, 2007 8,827 2. First grievance of the appellant is that without considering reconciliation statement filed by appellant being considered (a copy of which is available at page 86 and 95 of the appeal folder) ld. Adjud....
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....es matter for adjudication depending on the method of accounting employed by the assessee which may be either cash accounting method or mercantile system of accounting. However that may not have much relevance without examining the actual receipts made by the appellant for providing taxable service. Therefore, Ld. Adjudicating Authority should determine the liability on the basis of the consideration received, providing taxable service as is corroborated by the invoices. Scrutiny of the reconciliation statement filed by appellant deserves consideration. Appellant shall cooperate with the authority to explain on the reconciliation statement for determination of proper liability. On such account, the matter is remanded to the Adjudicating Aut....
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....receipts made by appellant were for providing its infrastructure for use. There was no franchisee agreement entered into between the appellant and the service recipient. When the appellant came to know that the service provided in respect of renting of immovable property is taxable, it paid the service tax due to the Government. But Revenue says that the agreement was for franchise service for which appropriate adjudication has been made. 9. Attention was invited by appellants to page 166 of the appeal folder to understand what was the agreement between the parties. Para 11 of the agreement demonstrates that both parties have agreed to avail the infrastructure of the appellant which is specific and the amount chargeable was termed as fee....
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....ot engaged in man power recruitment nor supply of manpower as an agency thereof. Reading of the adjudication order and the object of the public sector appellant which is engaged in public warehousing it does not appeal that it has been engaged in such activity. Therefore, levy of demand on such allegation is inconceivable. Accordingly, there shall be no demand on this count. 13. The fifth allegation is the levy of service tax on provision of taxable service under the taxing entry of business support service. Appellant pleads that it has provided table space to the shipping lines for day to day working of their staff. Since the space was rented out by the appellant for commercial purpose, that was a case of renting of immovable property w....