2008 (2) TMI 78

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....ants are registered with Department as Security Agency for service tax purposes. They billed M/s. BHEL Jhansi for the gross amount of Rs. 5,59,043/- for the services rendered by them as Security Agency during the period Oct' 98 to March' 99, on which service tax works out to Rs. 27,953/-. The contention of the appellants is that they have received a sum of Rs. 2,40,922/- from M/s. BHEL on which th....

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....in the case of BPL Ltd. v. Commissioner of Service Tax, Bangalore reported in 2006 (4) S.T.R. 307 (Tri.- Bang.) and Tempast Advertising (P) Ltd. v CCE, Hyderabad-II reported in 2006 (4) S.T.R. 463 (Tri.-Bang.) 3. I have gone through the above case laws. I find that in terms of the above case laws, service tax is leviable only on the amount received by the service provider and not on the amount ....