2007 (9) TMI 619

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....nd M.V.S. Sreedhar, Advs. : for the Appellant Anil Kumar, JDR : 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 in....

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....95 (6) RLT 333 (SC)=1995 (75) ELT 721 (SC)  (iii) Dadha Pharmaceuticals 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 ....