w w w . L a w y e r S e r v i c e s . i n



Indian Security Guard Services V/S Commissioner of Central Excise & S.T., Lucknow


Company & Directors' Information:- SECURITY CO LTD [Active] CIN = L65929WB1948PLC016992

Company & Directors' Information:- V N A SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74920DL1998PTC091780

Company & Directors' Information:- G SECURITY (INDIA) PRIVATE LIMITED [Active] CIN = U74920MH2004PTC150235

Company & Directors' Information:- S R SECURITY PRIVATE LIMITED [Active] CIN = U74920MH2005PTC152956

Company & Directors' Information:- S R SECURITY PRIVATE LIMITED [Active] CIN = U74110MH2005PTC152956

Company & Directors' Information:- J S SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74920HR2008PTC037747

Company & Directors' Information:- B D SECURITY PRIVATE LIMITED [Active] CIN = U74920JK2006PTC002638

Company & Directors' Information:- R. P. S. S. SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U93090UP2017PTC092692

Company & Directors' Information:- G I SECURITY PRIVATE LIMITED [Active] CIN = U74140WB1993PTC057724

Company & Directors' Information:- CENTRAL SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U72900TN2014PTC096705

Company & Directors' Information:- L K SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U93030UP2015PTC068449

Company & Directors' Information:- J-GUARD PRIVATE LIMITED [Active] CIN = U72100KL2020PTC062009

Company & Directors' Information:- S. B. SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74999UP2016PTC086112

Company & Directors' Information:- R M G SECURITY PRIVATE LIMITED [Strike Off] CIN = U74910TN1997PTC038969

Company & Directors' Information:- G D A SECURITY PVT LTD [Active] CIN = U74899DL1973PTC006424

Company & Directors' Information:- H K SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74920MH2002PTC136385

Company & Directors' Information:- A G SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74900MH2013PTC239505

Company & Directors' Information:- P G SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U24232DL2005PTC132138

Company & Directors' Information:- M & D SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74120DL2008PTC173377

Company & Directors' Information:- J S D SECURITY PRIVATE LIMITED [Strike Off] CIN = U74920DL2009PTC197167

Company & Directors' Information:- M. SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920WB2000PTC092218

Company & Directors' Information:- D & G SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U93000WB2011PTC165782

Company & Directors' Information:- D AND R SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920JH2013PTC001793

Company & Directors' Information:- S M SECURITY PRIVATE LIMITED [Strike Off] CIN = U74899DL1996PTC007805

Company & Directors' Information:- J AND J SECURITY PRIVATE LIMITED [Strike Off] CIN = U74920DL2004PTC128735

Company & Directors' Information:- E-1 SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74910OR2012PTC014996

Company & Directors' Information:- J S S SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920PB2005PTC028528

Company & Directors' Information:- W B SECURITY PRIVATE LIMITED [Strike Off] CIN = U74920RJ2012PTC040905

Company & Directors' Information:- C AND S SECURITY GUARD COMPANY PRIVATE LIMITED [Strike Off] CIN = U74920MH2003PTC143730

Company & Directors' Information:- V GUARD SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74920MH2007PTC174537

Company & Directors' Information:- R. D. SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920PN2010PTC135994

Company & Directors' Information:- K N R SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U93000MH2010PTC204385

Company & Directors' Information:- S P SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U93000PN2014PTC150722

Company & Directors' Information:- G T I SECURITY PRIVATE LIMITED [Active] CIN = U74999MH2013PTC251541

Company & Directors' Information:- J. B. C. SECURITY PRIVATE LIMITED [Active] CIN = U74999MH2017PTC302126

Company & Directors' Information:- R P SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74120UP2011PTC046112

Company & Directors' Information:- S. P. S. S. SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74120UP2016PTC076893

Company & Directors' Information:- H N S SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74900TG2013PTC089837

Company & Directors' Information:- LUCKNOW SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900UP2009PTC038579

Company & Directors' Information:- P. S. SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74920UP2008PTC035914

Company & Directors' Information:- B J U SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920UP2010PTC039772

Company & Directors' Information:- S A SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U93000UP2014PTC062073

Company & Directors' Information:- B. R. S. SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U93030UP2013PTC059573

Company & Directors' Information:- B & I SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74900WB2013PTC190717

Company & Directors' Information:- R L SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74999JK2015PTC004376

Company & Directors' Information:- S R S SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U95000DL2000PTC106902

Company & Directors' Information:- G G SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U00000DL2001PTC109868

Company & Directors' Information:- M R S SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140DL2013PTC247541

Company & Directors' Information:- S M SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL2004PTC125744

Company & Directors' Information:- T & E SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL2011PTC220586

Company & Directors' Information:- AT SECURITY PRIVATE LIMITED [Strike Off] CIN = U74999DL2012PTC234962

Company & Directors' Information:- R SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U93000DL2011PTC213180

Company & Directors' Information:- L N T SECURITY PRIVATE LIMITED [Strike Off] CIN = U74899DL2001PTC109776

Company & Directors' Information:- A.N.D SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900DL2009PTC193787

Company & Directors' Information:- M K G SECURITY SERVICES PRIVATE LIMITED [Under Process of Striking Off] CIN = U74920DL2005PTC141445

Company & Directors' Information:- A V SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U74920DL2008PTC181601

Company & Directors' Information:- R-4 SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920DL2001PTC113509

Company & Directors' Information:- S O L SECURITY PRIVATE LIMITED [Strike Off] CIN = U74920DL2002PTC115968

Company & Directors' Information:- V AND A SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920DL2004PTC125411

Company & Directors' Information:- H S SECURITY PRIVATE LIMITED [Strike Off] CIN = U74920DL2004PTC127249

Company & Directors' Information:- T F SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920DL2005PTC143337

Company & Directors' Information:- M P S SECURITY PRIVATE LIMITED [Under Process of Striking Off] CIN = U74920DL2007PTC169952

Company & Directors' Information:- V M SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920DL2008PTC185522

Company & Directors' Information:- N K SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920DL2009PTC191230

Company & Directors' Information:- M H SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920DL2013PTC255582

Company & Directors' Information:- P & D SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920HR2013PTC048169

Company & Directors' Information:- P T SECURITY SERVICES PRIVATE LIMITED [Active] CIN = U67120KA2013PTC070724

Company & Directors' Information:- H S R SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920KA2012PTC064955

Company & Directors' Information:- M AND G SECURITY PRIVATE LIMITED [Active] CIN = U74920HR2020PTC087465

Company & Directors' Information:- SECURITY & SERVICES (INDIA) PVT LTD [Strike Off] CIN = U74140WB1977PTC030902

Company & Directors' Information:- I S S SECURITY PRIVATE LIMITED [Strike Off] CIN = U74920DL2000PTC103574

Company & Directors' Information:- N R V SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920CH2007PTC030824

Company & Directors' Information:- S V M SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U93090DL2006PTC153793

Company & Directors' Information:- R A R SECURITY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74920DL2006PTC154147

    Appeal No. ST/70182/2015-ST[SM] (Arising out of Order-in-Appeal No. 368-ST/APPL-LKO/LKO/2015 dated 24/09/2015 passed by Commissioner of Central Excise & Service Tax (Appeals), Lucknow) and Final Order No. 71012/2018

    Decided On, 19 April 2018

    At, Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad

    By, THE HONORABLE JUSTICE: ANIL CHOUDHARY
    By, MEMBER

    For Petitioner: S.A. Khan, Consultant and G.S. Bisht, Advocate And For Respondents: Gyanendra Kr. Tripathi, Asstt. Commissioner (AR)



Judgment Text


1. The appellant M/s. Indian Security Guard Services is in appeal against Order-in-Appeal dated 24.09.2015, confirming the penalty imposed under Section 78 of the Act.

2. The brief facts of the case are that the appellant is a provider of 'Security Agency Services', registered with the Service Tax Department since December, 2006. They are registered under the head of 'Manpower Recruitment Agency & Security Services'. The ST-3 returns of the appellant had not been filed regularly. The return for the year 2006-07 was filed on 25th April, 2007 and the returns for the year 2007-08 to 2009-10 were filed on 16th May, 2011. There was an audit conducted by Revenue during June, 2011. Before the Audit, the appellant had disclosed their turnover, taxable turnover, admitted tax and tax paid for the period 2006-07 to 2009-10. On scrutiny of audit records, it was noticed that considering the admitted tax, the appellant had short paid service tax amounting to Rs. 25,47,434/-. The appellant deposited an amount of Rs. 11,75,872/-, and intimated to the Range Superintendent by their letter dated 18.11.2011, a copy of the same was also marked to the Superintendent (Audit) by letter dated 04.01.2012. It appeared to revenue that the appellant have not been discharging service tax regularly inspite of collection of service tax with intention to evade the payment of service tax. Further, though the appellant is required to file ST-3 returns through ACES and also to pay service tax, yet they have failed to do so and as such they are liable to penalty under Section 77 of the Finance Act, 1994 for violating the provisions of Rule 6 & 7 of the Service Tax Rules, 1994. Accordingly, show cause notice dated 18.04.2012 was issued proposing to demand Rs. 25,47,434/- as short paid, with proposal to appropriate Rs. 11,75,872/- already deposited, with further proposal to impose penalty under Section 78 & 77 of the Act. The said show cause notice was adjudicated vide Order-in-Original dated 15.05.2014 on contest, wherein the appellant had stated that they have disclosed their proper taxable receipts and admitted liability of service tax truly with the Department and as such the provisions of Section 78 is not attracted. Moreover, they were prevented from depositing the tax due to shortage of fund and there being no malafide intention. It is admitted case that there is no concealment of any taxable receipt. The short payment of service tax, is due to shortage of funds. So far penalty under Section 77 is concerned, it appeared that there is admitted default in filing the ST-3 return and accordingly, taking a reasonable view, penalty may be imposed. Further, the Additional Commissioner was pleased to confirm the proposed demand and also prepared matching amount, being amount deposited till the date of the adjudication along with interest and further equal penalty of Rs. 25,47,434/- was imposed under Section 78 of the Act. Further, penalty of Rs. 10,000/- was imposed under Section 77 (1) (d) of the Act for failure to pay service tax electronically for the year 2012-13. Being aggrieved, appellant preferred appeal before the Commissioner (Appeals), who have been pleased to uphold the Order-in-Original. Aggrieved by the said order, appellant preferred appeal before this Tribunal.

3. The learned Counsel states that there is no deliberate default in payment of taxes, admittedly, as the mother of the proprietor was seriously ill during the said period and was under hospitalized treatment involving high cost, as such the fund of appellant got diverted for the medical treatment. Further, it appeared that the appellant had paid the taxes in part from time to time. Further, the tax short paid amount, matches with the tax in arrears, as per the tax admitted in their return. Thus, there is no case of concealment or contumacious conduct on their part. As such the penalty under Section 78 is not attracted and accordingly prays for setting aside the same.

4. Heard the learned A.R. for revenue who has supported the impugned order.

5. Having considered the rival contentions, I find that the appellant had admittedly deposited Rs. 11,75,872/- before the issuance of show cause notice. Further, it is admitted facts that the tax short paid is part of the admitted tax not deposited as per the ST-3 returns, filed by the appellant, though belatedly. Further, I find that the appellant has taken care to deposit the tax in arrears before the passing of the adjudication order. The appellant further states that they have deposited the amount of interest payable for late payment of tax of Rs. 2,50,150/- on 28th June, 2014, Rs. 2,10,070/- on 28th June, 2014 & Rs. 4,55,100/- on 29th Jun, 2014, totaling Rs. 9,15,320/-. Under these facts and circumstances, I find that there is no matter of contumacious conduct, suppression of facts from revenue or false statement of account, is made out ag

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ainst the appellant. I further hold that in view of the declaration made in return filed before the issuance of show cause notice by the appellant, there is no suppression of facts or falsification statement of account (s) is made out. Accordingly, I set aside the penalty imposed under Section 77 & 78 of the Act. The adjudicating authority is directed to verify the interest, amount deposited for late deposit of tax and if any further amount is payable, he shall inform to the appellant who shall deposit the same after, verification, forthwith.
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