2018 (10) TMI 162

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.... Sanjiv Srivastava, Member (Technical) Shri M. Suresh, Dy. Commr (AR) for appellant Shri D.H. Nadkarni, Advocate for respondent ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 02.07.2014 passed by the Commissioner (Appeals), Central Excise and Service tax, Mumbai. 2. During the disputed period, the appellants were appointed by the Court Receive....

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.... the taxable category of "Security Agency Service", defined under Section 65(105)(w) of the Finance Act, 1994. The dispute raised by the department in the show-cause notices was adjudicated against the appellants, wherein the service tax demand was confirmed and penalties were imposed on the appellants. On appeal against the adjudication orders, the learned Commissioner (Appeals) has set aside the....

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....fic exemption provided in the service tax statute for not taxing the said service. It has been further contended in the grounds of appeal that since the ultimate payments were made by the banks for providing the security service by the appellant, such services should be considered as taxable service under the category of Security Agency Service for payment of service tax by the appellants. The dep....