2007 (7) TMI 31

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... both sides, the requirement of pre-deposit is dispensed with and appeal itself is taken up for disposal. On verification of records of M/s. Siva Sakthi Security Detective and Stipulation of Manpower, Trichy, it was observed by the authorities that the party had rendered security services during the years 2000-01 to 2004-05, had not paid the Service tax due and had not filed ST3 returns. Following....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ejected the above contention and the impugned order accordingly upheld the demand made and penalties imposed by the original authority. 2. In the appeal, it is claimed that they had provided security of movable properties of TANSI and TANCEM and that the said services were exempted from Service tax in terms of Notification No. 56/98-ST dated 7-10-98. This notification was in force during most o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds and submissions made by both sides, I find that it is the department's case that the appellants had rendered service to TANSI and TANCEM. It was possible to make a proper verification as regards the services rendered by the appellants and gross amounts collected by them instead of going by the income-tax records which they had never admitted to be correct and had claimed to have been made for t....