2012 (8) TMI 99

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....hn, Technical Member - The Appellants were providing security services to their customers. Initially they did not include the value of salary paid to the persons employed by them for providing security for arriving at the value on which service tax was to be paid. Revenue issued two Show Cause Notices proposing that service tax has to be paid on the entire value received from the customers incl....

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.... submit that they were under the bona fide impression that they need to pay service tax only on the commission amount retained by the appellants and not on the value including the salary of personnel employed for providing services. The appellants submits that their firm is a small proprietorship firm and penalties under sections 76 and 78 cause great hardship to the appellants who had earned litt....