2019 (3) TMI 1430

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re that the appellants are engaged in providing Security Agency Services and are registered under this category. On scrutiny of ST-3 returns for the period Apr.'13 to Sept.'13, it was found that the appellants instead of paying entire service tax had discharged only 25% of the service tax from their side. They had claimed the Notification No.30/2012-ST, dated 20.06.2012, wherein it is prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ibunal. 2. On behalf of the appellants, the learned counsel Ms. S. Sridevi submitted that the entire tax liability has been discharged by the appellants together with the service recipient on the services rendered. The service recipient obtained clarification from the department and they informed the appellants that they would be discharging 75% of the service tax liability as per the Notificatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sakhapatnam-II reported in 2015 (40) S.T.R. 509 (Tri. -Bang.). She pleaded that the impugned order may be set aside. 3. The learned Authorised Representative Shri L. Nanda Kumar supported the findings in the impugned order. He submitted that as per Notification No. 30/2012-ST, dated 20.06.2012 (as amended) by Notification No.45/2012-ST, dated 07.08.2012, it is specified that the service tax on Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ged and paid to the Government 75% of the service tax on services provided. Thus, it is not disputed that the services rendered by appellants have suffered service tax. Merely for the erroneous manner of discharging the service tax by opting for the benefit of Notification No.30/2012-ST, dated 20.06.2012 and discharging it to the Government under reverse charge mechanism, the demand has been raise....