2010 (7) TMI 195

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....ant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per Archana Wadhwa, Member (J)]. - On matter being called nobody appeared on behalf of the appellants. We also note that the appellants were un-represented even on the last date of hearing of stay petition. We accordingly, have heard the learned DR and have gone through the impugned order. 2. As per facts on record, the appellant i....

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.... as shown in profit and loss account is on account of the income received from such other non-taxable services. 3. It is seen that, as the appellants could not provide the details of non taxable services, proceedings were initiated against them by way of issuance of show cause notice on 30-3-2006, raising demand of service tax of Ks. 7,12,191/- for the period 1999-2000 to 2002-2003. The said de....

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....of the fact that they were also providing the non-taxable services. It is seen that the Revenue has made investigations from one M/s. Automotive Manufactures Pvt. Limited as regards non-taxable services and found that the details do not tally. Accordingly, they have held that all the services provided by the appellants are under the category of security services. 5. It is also the appellant's c....