SHIVA INDUSTRIAL SECURITY AGENCY Vs. UNION OF INDIA

JUDGEMENT

(1.) These two tax appeals are filed by Shiva Industrial Security Agency, a proprietary concern (hereinafter referred to as 'the agency') and Shiva Industrial Security Agency (Guj.) Pvt. Ltd., an incorporated company (hereinafter referred to as 'the Company'). The management and control of both the entities is common.

(2.) Facts overlap. The order of the Tribunal in the tax appeals is common. To put it briefly, against the agency and the Company, investigation was carried out by the department for alleged breaches of payment of service tax at Hyderabad office as well as Surat office of the said two entities. Two separate show cause notices came to be issued to the two entities, one by Hyderabad Commissionerate and the other by Surat Commissionerate. The case of the appellants is that substantial period of alleged non-payment of service tax overlapped between the two show cause notices. The show cause notice issued by the Hyderabad Commissionerate covered the period from the year 2005-06 to 2010-11. The show cause notice issued by the Surat Commissionerate covered the period from the year 2006-07 to 2010-11. This, according to the appellants, gave rise to double demand by the department for the same period against the same assessees.

(3.) We may record that the adjudicating authority's orders confirming the demands against the agency as well as the Company in connection with the show cause notices issued by the Surat Commissionerate, came to be challenged before the Tribunal at which point of time as per the directions of the Tribunal, the Company had deposited a sum of Rs. 32 lakhs by way of pre-deposit. Likewise, the agency had deposited a sum of Rs. 43 lakhs. Eventually, the Tribunal by a judgment dated 7-10-2015 remanded both the proceedings before the adjudicating authority for fresh consideration.