2006 (2) TMI 656

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....he Appellant. Shri P.K. Rai, JDR, for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The appellant is a Security Agency and liable to pay Service Tax in respect of the services provided by them. In the impugned order the Service Tax of Rs. 12,856/- w....

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.... provided by Security agency to the client is the gross amount charged by such agency from the client. Therefore, appellants are liable to pay service tax on the gross amount on the commission received by them. 4. We find that the provisions of Section 67 of the Finance Act are clear about the value of taxable service in relation to service provided by the security agency. The section prov....