2012 (7) TMI 138

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.... Per: M.V. Ravindran:   When this petition was called, we find that the demand of Service Tax has been confirmed along with interest and various penalties are imposed on the appellant on the ground the appellant had provided the services under the category of Security Agency services and has not discharged the Service Tax liability.   2. After hearing both sides for some time on St....

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....rney,   b) Bank Account details,   c) Details of cheques/cash deposited in bank account,   d) IDBI Bank details   e) Copy of application for opening bank a/c in IDBI & other,   f) Details of the person who signed as introduction.   4. The lower authorities have summarily dismissed this plea of the appellant indicating that these documents are annexed....