2018 (6) TMI 1769

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....ening, upkeep, watch and guard, grass cutting, checking, watch and ward, machinised cleaning, driving, office assistance etc. Show Cause Notice dated on 27.03.2007 was issued for demanding service tax along with interest and for imposing penalty and also for appropriation of Rs. 5 lakhs as paid by the Appellant. Adjudicating Authority confirmed the demand of service tax amounting of Rs. 53,65,724/- and Rs. 3,37,538/- along with interest and imposed penalty of equal amount under section 78 and also imposed penalty under section 76 of the Finance Act 1994. He appropriated Rs. 5 lakhs as paid by the appellant assessee. Hence, the present appeal before the Tribunal. 2. The Ld. Advocate appearing on behalf of the appellant submits that; ....

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....t the present proceedings were initiated Vide C No. IV(16)12CE/SCN/SLG/2004/2664 dated 17.09.2004. The Notice has been issued on 27.03.2007 which is beyond one year. 3. The Ld. DR justifies the impugned order. 4. Heard both sides and perused the appeal records. 5. On perusal of appeal records we find that service tax and Education Cess amounting Rs. 39,48,646/- and Rs. 21,357/- has been demanded on "Watch and Ward" services provided to Metro Railways for the period March 01 to May 05. They submit that such "watch and Ward" services are not taxable service within the meaning of Section 65 (105) (W) of Finance Act, 1994. The Appellant have been providing services related to security, manpower supply for cleaning, washing, sweeping, g....

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....ned order that the Adjudicating Authority has observed that their functions cannot be restricted to checking of tickets of the passengers only. The personnel deployed by them must have done the overall supervision of passengers including watching the property of Metro Railway and watching that any passenger cannot make any damage to any property. The personnel deployed must have under taken the job related to security of Metro property. They are also to ensure smooth movement of passengers in the Metro Station. We are therefore, of considered opinion that the services provided by the appellant to Metro Railway, Kolkata surely falls under the category of "Security Agency Service. It has been alleged in the Show Cause Notice that the appellan....