2018 (9) TMI 385

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....r the category of 'security service' has been demanded from the appellants. 2. As in all the appeals, the facts and the issue is common, therefore, all the appeals are disposed of by a common order. 3. The facts of the case are that the appellants are engaged in providing security services to the bank as well as cash van to the bank for carrying the cash from one place to another. During the year 2005-06, an audit took place at the place of the appellant. It was found that the appellants have made a short payment of Rs. 4,000/- which the appellant paid along with interest. Thereafter, another audit took place in the year 2008 wherein demand of interest was sought from the appellant on the ground of delay of payments, which appellant a....

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.... bank and the appellants showing that appellants apart from providing security service to the bank, are also providing cash van services for transportation of cash from one place to another place. The providing of cash van from one place to another place is not security service therefore for that activity, no Service Tax is payable by the appellant under the category of 'security service'. It is further submitted that apart from providing cash van, the appellants are providing certain materials to the bank for that Service Tax cannot be demanded. For providing the 'security services', the appellant is paying Service Tax under the category of "Security Services" for which there is no dispute. Therefore, it is prayed that as the principal ser....