2019 (5) TMI 1492

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....t for the Appellant: Dr. Prabhat Kumar, Shri Arjun Mullick, Advocates Present for the Respondent: Shri G R Singh, AR ORDER Per C L Mahar: The brief facts of the matter are that the appellant are registered with the Service Tax Department for providing "Security Agency Service" as defined under Section 65 (105) of the Finance Act, 1994. During the course of audit, the appellants were as....

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....ng service tax of Rs. 34,49,937/- was issued to the appellant for short payment of service tax under section 73(1) of Finance Act, 1994. The provisions of Section 75, 76, 77 and 78 of the Finance Act have also been invoked. The matter got adjudicated and after considering the submissions of the appellant that they are entitled to the benefit of Notification No. 30/2012 whereunder the appellant was....

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....hich have been raised by the appellant on the service recipients. It has further been contended that the gross amount of receipts calculated on the basis of invoices to different service recipients, have not been received by them and therefore, the amount of service tax calculated by the Department on the basis of invoice amounts is factually not based on actual receipts of taxable amount from the....

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....e not filed any ST-3 return for the demand period between 2008-2009 to 2012-2013. The Department on its own efforts has collected the required information from various service recipients and on the basis of details of service provided by the appellant to various service receivers like M/s. Bharat Heavy Electricals Ltd., M/s. GAIL India Ltd., M/s. Doordarshan Maintenance Centre, M/s. Food Corporati....