Png Detective & Security Pvt Ltd vs Alwar on 2 February, 2026
The contention of the appellant that
the bank credit includes re-deposit, it was noted that the appellant had
never pointed out at any stage that the deposit also includes re-
deposit, loan transfer, cheque bounce etc and that the impugned
demand of SCN was incorrect. The said contention made now was
nothing but an afterthought. The said contention was also not tenable
in view of the confession made by the MD of the company. As per
decision of the Hon'ble CESTAT, Mumbai in the case of Bombay
Intelligence Security (I) Ltd. Vs. Commissioner of service tax,
Mumbai-ll2, there remains no doubt about inclusion of elements such
as salary, ESI etc., in the value of taxable service for payment of
service tax. The appellant could not explain that the gross value was