2017 (11) TMI 657

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....Ranjan Khanna, AR for the respondent ORDER Per: B. Ravichandran The appellant is aggrieved by order dated 28.05.2009 of Commissioner (Appeals), Meerut-II. The appellant is engaged in providing manpower supply and are registered with the department as service provider under the category of 'Security Agency Service'. The dispute in the present case relates to the value of taxable service pr....

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....ding for waiver of penalty of equivalent amount imposed, invoking provision of Section 80. It is submitted that they have remitted service tax regularly on the consideration received by them. They have not taken the salary amount paid to the Security Guards while computing the taxable value. They have bonafide belief that the tax liability will be only on the consideration retained by them and not....

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....edly, the appellant were registered with the department for discharging the service tax. The dispute is regarding valuation of such service. On merit the appellant are not contesting that they are liable to discharge service tax on the gross value. However, pleading bonafide understanding of law to the effect that service tax liability only on the commission accruing to them, the appellant did not....