2007 (12) TMI 48

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....ervices provided security service to different clients during the period October '98 to January '04. They collected service charges along with service tax of Rs.82,819 /- but did not pay the tax collected to the government. After due process of law, the original authority demanded the service tax of Rs.82,819 /- along with appropriate interest and imposed penalty of Rs.500/- under Section 75A and ....

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....he respondents submits that till 2003, the salary of the security guards were paid by the organizations that availed their service. They were under the impression that service tax also had to be paid by the availers of the service. It was only during the year 2003 that the society had undertaken to pay the service tax to the government in the contracts it entered into with the availers of its serv....