https://www.taxtmi.com/caselaws?id=187448 The appeal challenging the Commissioner (Appeals) order confirming a demand under Section 73 of the Finance Act, 1994, along with penalties and interest, was analyzed. The court emphasized the distinction between the salary of security personnel and the services provided by the agency, leading to the stay of the order and waiver of the pre-deposit amount. The court held that service tax was chargeable on the gross billed amount to the client for services rendered, excluding the salary component. en-us Tue, 27 Sep 2005 00:00:00 +0530 Sat, 22 Oct 2016 10:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187448 The appeal challenging the Commissioner (Appeals) order confirming a demand under Section 73 of the Finance Act, 1994, along with penalties and interest, was analyzed. The court emphasized the distinction between the salary of security personnel and the services provided by the agency, leading to the stay of the order and waiver of the pre-deposit amount. The court held that service tax was chargeable on the gross billed amount to the client for services rendered, excluding the salary component. Case-Laws Service Tax Tue, 27 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187448