2024 (2) TMI 1084

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....he category of "Security Service". 2. The facts of the case are that appellant undertook for providing security services to NTPC and the amount for the said services received by them was inclusive of tax, but the appellant was not paying the service tax to the Department as they were under impression that apart from the amount of service tax rendered by them, the service tax is payable separately. In these set of facts, the appellant did not pay the service tax, but filed their ST-3 Returns regularly and initially, they paid the service tax. Later on, they did not pay the service tax and filed late return till 2005. 2.1 Thereafter, the appellant felt ill with cancer and was not able to continue their business of providing security ser....

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....accepted with no dues. Therefore, show-cause notice issued to them, is highly time barred. Therefore, the impugned demands are to be set aside. 4. On the other hand, the ld.A.R. for the Revenue, supported the impugned order and argued that as per the agreement between the appellant and NTPC, the service tax was inclusive of the amount of service tax rendered by them. In that circumstances, the appellant was required to pay the service tax and they did not pay the service tax, although they received the amount. In that circumstances, the appellant has suppressed the material facts. Therefore, the show-cause notice was rightly issued to the appellant and the demand is also rightly confirmed against the appellant. 5. Heard the parties an....

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....olice Station, Dak Bunglow Raod, Gaya 823001 (Bihar) 800001. Dated:20:08.2008 Sub.: Surrender of Service Tax Registration Certificate by M/s Always Alert Security and Intelligence Services, Danapur Cantt, Distt. Patna - reg. Kindly find enclosed herewith a iter of M/e Always Alert Security and Intelligence Services, Guru Niketan, Defence Colony, Shahpur, Danapur Canct, Distt. - Patna Dated 08.08.2008, received in this office on 08.08.2008, through which they have submitted that they have ceased their operation since July, 2004 and they want to surrender their ST-2 Registration Certificate. They have also enclosed their original ST-2 Registration Certificate and an affidavit parding no....