2019 (2) TMI 954

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....se are that the appellant assessee, is engaged in providing various services, namely, (i) Security Service, (ii) Manpower Supply and (iii) Cleaning Service. The Officers of the Service Tax Commissionerate visited the office of the appellant on 20.11.2007 and scrutinized the records of the appellant for the period 2003-04 to 2007-08. The appellant was found to pay service tax periodically and files returns. However, the Departmental Officers, while scrutinizing the Bank statement of the appellant, was of the view that the appellant had failed to discharge service tax in full for the services provided by them. From the Bank statement, the Officers noticed that the appellant had realized an amount of Rs. 103.25 Crores, but they reportedly decl....

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....ncashment ; (iii) Cheque returned ; (iv) Supply of SEZ ; (v) Cleaning and Manpower supply services upto 16.06.2005 (Since these two services were included in the Statute only w.e.f.16.06.2005). 4. The Revenue has filed an appeal against the portion of the service tax demand dropped by the Adjudicating Authority. 5. In the appeal filed by the assessee, a part of the service tax confirmed is challenged. Both the appeals are taken up together for decision through this common order. 6. The assessee is represented by Shri Lachman Samtani, ld.C.A. and Revenue is represented by Shri A.Roy, ld.D.R.. 7. The submissions made by the ld.C.A., are summarized below : (i) The assessee has provided security service, manpower supply ....

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....ee was found to have rendered security services. In addition, they have rendered other services, namely, manpower supply as well as cleaning service. The liability for security service stands admitted by the assessee. However, it is submitted that the liability for manpower as well as cleaning service, is to be restricted to the period w.e.f. 16.06.2005, when such services were introduced in the Statute. 11. The demand in the show-cause notice was arrived at on the basis of the Bank statement of the assessee for the relevant period. The Adjudicating Authority has carefully considered the submissions made by the assessee before him and have excluded various amounts received in the Bank towards interbank transfers, refund of EMD/FDR encash....

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.... cleaning service as well as various other miscellaneous services including travelling and conveyance, tiffin allowances, service charges, labour welfare services etc.. We also find from the said Table the details of invoices with particular dates as well as amounts for various such services. In this connection, we observe that the Table as well as supporting documents indicates the service rendered with invoice value, but the liability for service tax during the relevant time was to be determined on the basis of the consideration received by the service provider. Accordingly, the amount towards manpower supply as well as cleaning service can be considered for exclusion if such amounts have been received as consideration for providing these....