2026 (4) TMI 1511

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....Central Excise, Lucknow. 2. The facts of the case in brief are that the Appellant is engaged in providing Security Services and Manpower Supply Services to educational institutions and hotels (body corporate) since 2015 and is registered with the Service Tax Department. Security guards were provided and invoices were issued on month to month basis. The Appellant was filing ST-3 Returns claiming exemption vide SI. No.9(b)(iii) of Notification No.25/2012-ST dated 20.06.2012 and covered under Reverse Charge Mechanism (RCM) where such services were provided to body corporate vide SI. No.8 of Notification No.30/2012-ST dated 20.06.2012. It is the case of the Appellant that he never charged / collected Service Tax from his clients. In the peri....

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.... as per Rule 7C of Service Tax Rules, 1994 read with Section 70 of the Finance Act, 1994 and read with Section 142 & 174 of CGST Act, 2017. 3. Being aggrieved, the Appellant assessee filed appeal before the first Appellate Authority. The learned Commissioner (Appeals) modified the demand to Rs.10,28,594/- and dropped the penalties imposed under Section 78, 77(1)(c) and 77 (1)(d). Being still aggrieved, the Appellant is in appeal before the Tribunal. 4. Learned Advocate appearing on behalf of the Appellant submits that the SCN has been issued on the basis of ITR data and he further submits that the learned Commissioner (Appeals) has travelled beyond the scope of the SCN. Learned Advocate further submitted that during the period under d....

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....ny law for the time being in force; (iii) education as a part of an approved vocational education course;" 8. Further, I also find that the security services provided to educational institutions are exempt vide SI. No.9(b)(iii) of Notification No.25/2012-ST(supra). Further the services provided to Hotel Arif Castle being a unit of Arif Industries Pvt. Ltd., a body corporate is covered under the RCM vide the SI. No.8 of Notification No.30/2012-ST(supra). Since the Appellant assessee was not liable to pay any Service Tax, he did not collect any Service Tax from his clients. It is an admitted fact that the Appellant is a registered assessee under the Service Tax provisions and have been filing the returns on a regular basis. The Ap....