{"id":258869,"date":"2006-07-10T00:00:00","date_gmt":"2006-07-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-srinivasa-security-services-vs-commissioner-of-c-ex-on-10-july-2006"},"modified":"2016-11-18T15:03:24","modified_gmt":"2016-11-18T09:33:24","slug":"sri-srinivasa-security-services-vs-commissioner-of-c-ex-on-10-july-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-srinivasa-security-services-vs-commissioner-of-c-ex-on-10-july-2006","title":{"rendered":"Sri Srinivasa Security Services vs Commissioner Of C. Ex. on 10 July, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Sri Srinivasa Security Services vs Commissioner Of C. Ex. on 10 July, 2006<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 6 STT 1<\/div>\n<div class=\"doc_bench\">Bench: S Peeran, J T T.K.<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>S.L. Peeran, Member (J)<\/p>\n<p id=\"p_1\">1. Both the stay applications are taken up together for disposal as the issue is common. The appellants are providing security services to the temple authorities of Tirupathi Devasthanam. The allegation is that they have not paid service tax for such services and service tax of Rs. 1,21,411\/- in the case of M\/s. Shri Srinivasa Security Services and Rs. 1,46,856\/- in the case of M\/s. Jai Jawan Security Services has been confirmed. Learned Counsel also files written submission and work-sheet to support his plea that they are not liable to pay service tax on the salary paid to the guards who were placed in the temple premises. The authorities have erred in levying service tax on the entire gross receipts. They can charge service tax only on the services rendered and on receipt of commission. He contends that they have closed their business and financially they are not in a position to pre-deposit the amount. In terms of the work-sheet, he contends that they are liable to pay Rs. 10,117-55 and Rs. 12,238\/- respectively. He undertakes to deposit Rs. 15,000\/-. He points out to the Order passed by Hon&#8217;ble President granting full waiver in similar circumstances in the case of <a href=\"\/doc\/613765\/\" id=\"a_1\">New Industrial Security Force v. CCE, Kanpur<\/a> 2006 (2) S.T.R. 66 (Tri. Del.) and prays for taking this ruling in his favour to grant him waiver in the matter.\n<\/p>\n<p id=\"p_2\">2. Learned JCDR reiterates the departmental view that the service tax has to be levied on the gross receipt and not merely on the commission paid to the security services.\n<\/p>\n<p id=\"p_3\">3. On a careful consideration, we notice that the Bench comprising of Hon&#8217;ble President in the cited judgments has prima facie taken a view that salary payable to security personnel stands on a different footing than services provided by security agency to procure security personnel for the clients. Prima facie merit has been found in the arguments and full waiver has been granted. In the present case, party is undertaking to deposit an amount of Rs. 15,000\/- in each case which is accepted. On such deposit the balance of service tax is stayed during the pendency of appeal. There shall be no recovery during the pendency of the appeal. Call on to report compliance on 17th October, 2006.\n<\/p>\n<p id=\"p_4\">(Pronounced and dictated in open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Sri Srinivasa Security Services vs Commissioner Of C. Ex. on 10 July, 2006 Equivalent citations: 2007 6 STT 1 Bench: S Peeran, J T T.K. ORDER S.L. Peeran, Member (J) 1. Both the stay applications are taken up together for disposal as the issue is common. The appellants [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-258869","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sri Srinivasa Security Services vs Commissioner Of C. 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