TaxTMI 
TaxTMI 
2017 (12) TMI 774
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....ppeals. Since the issue involved in all the appeals is identical, therefore, all the appeals are being disposed of by this common order. 2. The appellant is engaged in rendering security agency service. The dispute covers the period 16.10.1998 to 31.8.2002. The appellant is a registered society under the Societies Act of 1955. They have rendered security agency service to various organizations and collected consideration towards such service. The services were rendered to even government departments such as Income Tax, Provident Fund, etc. Revenue was of the view that service tax was liable to be paid by the appellant for the services rendered. The authorities below have upheld such demands of service tax for the period under dispute. The ....
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....e view that the case does not merit grant of further adjournment. Therefore, we take up the appeals for a decision on merit. 4. Heard Shri Pakshirajan, learned DR for the Revenue. He submitted that the issue of levy of service tax on security service in respect of registered society formed by ex-service men has come up before the Tribunal time and again. The issue for the period under consideration stands decided in favour of Revenue and against the assessee. He cited the following decisions in this regard wherein the case has been settled in favour of the Revenue. (i) Punjab Ex-servicemen Corporation vs. Commissioner of Central Excise, Chandigarh: 2009 (13) STR 529 (Tri.-Del.) (ii) Punjab Ex-servicemen Corporation vs. UOI: 2012 (25) S....
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.... services of providing security personnel." It is clear from the above definitions that services provided in relation to the security of any property or person becomes a taxable service under law. As regards the valuation of taxable services, it is also clear that the gross amount charged by the agency has to be treated as value which would include the payments made to the security personnel. 5.1 The main argument advanced by the appellant in their appeal is that they are registered as Society and governed by the Government Rules. They are mainly involved in resettlement activities related to welfare of ex-servicement. It is claimed that they are not involved in commercial activities and cannot be considered as commercial concern but we n....
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....e of Rajasthan Ex-servicemen Ltd. (supra), an identical issue was decided by the Division Bench of the Tribunal in which it was observed as under: "6. Regarding the liability of the appellant for Service Tax under the category of security agency, it is clear that the services rendered are squarely covered by the tax entry and we see no merits in the pleas of the appellant in this regard. The lower authority examined the issue in detail and we find no ground in the present appeal to interfere with the findings. Similarly, the appellants are covered for tax liability for the whole period of demand is clear from their legal status and financial accounts to the effect that they are, in fact, involved in profitable commercial activity. It is c....