2018 (9) TMI 1374

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.... Ms Shreya Dahiya, Advocate for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we note that the appellant was registered with the Service Tax Department for providing services under the category of "Security Agency Services". As a result of audit, proceedings were initiated against them on the ground....

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....net w.e.f. 16.06.2005. As such they contended that no tax liability can be adjudged against them for the period prior to said date, inasmuch as Man Power Supply Service was not taxable. 3. While dealing with the said plea of the appellant, Commissioner (Appeals) examined the contracts entered by the appellant with their customers and found that the same were for Manpower Supply. However, he obs....

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....tention to the fact that their customers have produced certificate to the extent that ledgers are being maintained by them as per requirement of Inacom Tax and all payments made to the labours other than civil construction were known as supply of labours. There is no head of security, care taker etc. and the personnel maintaining ledgers are not masters of Income Tax or Central Excise law and out ....

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....have also clarified that the mention of the same as security services in their ledgers is out of ignorance on the part of the person responsible for maintaining such records. In any case we note that the agreement being of manpower supply, the services have to be considered as falling under the said category of manpower supply services, which was introduced in the statute w.e.f. 16.06.2005. Inasmu....