2018 (9) TMI 1726

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....Tax and paying service tax under the category of Security Agency Service and they were regularly paying service tax on the Security Agency Service. The appellants have neither collected nor paid service tax on Investigation Service as per the instruction of the officer in charge and on other reimbursement expenses like travel expenses, telephone expenses, incidental charges etc. However, the appellant paid entire amount of service tax along with interest on the investigation service before issuance of show-cause notice and the same is appropriated in the adjudication order. Thereafter a show-cause notice was issued for demanding service tax on the investigation service as well as on reimbursement of expenses on the ground that the appellant....

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....enses is ultra vires to Section 67 of the Finance Act, 1994. 4.2. He further submitted that the Revenue has wrongly invoked the extended period of limitation and imposed penalty as there is no suppression on the part of the appellant and the appellant was regularly paying service tax on Security Agency Service and filing the returns. The appellants were in a bona fide belief that they were not liable to pay service tax on the Investigation Service and also for the reimbursement of expenses and on being pointed out, the appellant paid the entire amount of service tax on Investigation Service along with interest which comes to Rs. 4,25,048/-. Therefore as per Section 73(3), the Revenue should not have issued the show-cause notice and the ent....