2007 (5) TMI 306

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.... ORDER C.N.B. Nair, Technical Member - Heard both sides and perused the record. 2. The facts of the case are that SCN dated 21-4-2005 was issued to the appellant alleging that it had rendered security service during the period October, 1999 to March, 2004 and that security service was liable to service tax. Demand of Rs. 8 lakh was based on appellant's bills/invoices to various parties for the s....

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....appellant's contention that not all bills related to security service; but to supply of manpower like drivers, technicians, etc. The impugned order however, confirmed the demand in relation to unavailable bills. 4. The submission of the ld. Counsel for the appellant is that the demand in regard to "unavailable bills" also require reconsideration for the same reason as the rest of the demand, as t....