2023 (11) TMI 1434

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....ECHNICAL) For the Appellant : Mr. Nilotpal Chowdhury, Advocate For the Respondent : Mr. S. Mukhopadhyay, Authorized Representative PER R. MURALIDHAR: The Appellant provides security services to various reputed Public Sector Undertakings. For the services provided by them to IOCL, Haldia Refinery Campus etc, they were not charging any Service Tax for the services provided. Show Cause No....

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....d Counsel submits that after coming to know that the Service Tax of Rs. 38,14,534/- is required to be paid, the Appellant has approached their client IOCL to make this payment. Due to the delayed payment of this amount by IOCL, there was a delay in paying the Service Tax of Rs. 38,14,534/-. They have enclosed the documents to the effect that IOCL has made the payment of Rs. 38,14,534 on 16/01/2012....

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....ce on 25/5/2011. They have made the payment of Rs. 38,14,534/- immediately after receiving this payment from their clients IOCL. Admittedly, there is no dispute that they have not initially charged the Service Tax on their client. They had to wait for disbursement of this amount by the client in order to make the Service Tax payment. It is on record that as soon as they received this payment from ....