Security agency’s services

CESTAT MUMBAI BENCH

The Commander Security Services

v.

Commissioner of Central Excise

MR. JYOTI BALASUNDARAM, VICE-PRESIDENT

AND A.K. SRIVASTAVA, TECHNICAL MEMBER

S/534/WZB/MUM/2007/CSTB/CI

APPLICATION NO. ST/S/1047/07

IN APPEAL NO. ST/101/07

August 7, 2007

Section 65 of the Finance Act, 1994 - Security agency’s services - Original authority had demanded service tax of Rs. 1848.63 from assessee under category of security agency - Commissioner (Appeals) had directed assessee to pre deposit Rs. 4,50,000 for non-compliance of same, appeal of assessee was to be dismissed - Whether since assessee had been registered with service tax department as security agency, there was no prima facie case exist for total waiver of pre-deposit - Held, yes - Whether since assessee had already paid a sum of Rs. 1 lakh, it was further to be directed to deposit Rs. 1 lakh and on such deposit, pre-deposit of balance amount of duty and penalty would be waived - Held, yes [Para 2]