2007 (9) TMI 619

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....for the Respondent JUDGMENT: S.L. Peeran : The appellant is required to pre-deposit Service Tax amount of Rs. 1,49,513/- and penalty of Rs. 25,000/-. The appellants were carrying on the services of Security Agency. They were covered under the said category and were discharging the service tax. There were certain taxable income which according to them is not taxable as the said amount collected ....

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.... vs. CCE, 2003 (55) RLT 20 (SC)=2003 (752) ELT 251 (SC)  (iv) M.K. Kotecha vs. CCE, 2005 (179) ELT 261 (SC)=2005 (179) ELT 261 (SC)  (v) CCE vs. Jalani Enterprises, 2001 (134) ELT 813 (Tri.) 2. I have heard both the sides in the matter. The learned Counsel look me through the submissions made by them before the authority and produced the copy of the judgments relied on by them. He ple....