2010 (5) TMI 481

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....M.V. Ravindran, Judicial Member - This appeal is filed by the Revenue against the Order-in-Appeal No. 31/2008 (V-II) ST, dated 31-12-2008.   2. The relevant facts that arise for consideration are that the respondents are a co-operative society providing 'Security Agency Services' and are holders of Service Tax registration. As per the Income and Expenditure statements of the respondents....

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....ed an appeal before the learned Commissioner (Appeals). Learned Commissioner (Appeals) set aside the Order-in-Original and allowed the appeal relying on the decision of the Tribunal. Revenue is in appeal against such an order.   3. The learned Departmental Representative submits that the order of the learned Commissioner (Appeals) is a non-speaking one and there is nothing on record to ind....

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....aid Service Tax on a bona fide belief. It is seen that the learned Commissioner (Appeals) while setting aside the demand confirmed by the Adjudicating Authority has not considered the point of tax is due only on the amount of value of services, which has been collected by them from their service receivers. We find that there is no reasoning given by the learned Commissioner (Appeals) for coming to....