2010 (8) TMI 140

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.... Mrs. Archana Wadhwa, Judicial Member - The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs. 14,87,288 confirmed against the appellant who is a registered "Security Agency" engaged in providing security services. The said demand stands confirmed for the period 2002-03 to 2004-05 on the ground that the value of services provided by them and as disclos....

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....by them. In fact Commissioner (Appeals) have examined the statement given by one of their clients indicating that along with security services, they were also being provided sanitation services and has observed that the said client has paid the service on the total amount of the consideration given by him to the appellant, which works out to be service tax on the total value including sanitation c....

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.... asked by the revenue which was supplied in the year 2006 itself. As such he submits that inasmuch as there was suppression in the present case, the longer period of limitation would be available to the revenue.   6. After carefully considering the submissions made by both the sides, we find that the earlier show-cause notices, though were on the same ground but were based upon the fact of....