2008 (1) TMI 219

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....(for the Bench)]. - hi terms of the impugned order, the appellants are required to pre-deposit amount of Rs. 37,24,912/- and various penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 2. The dispute is with regard to the valuation of security services provided by the appellants. The appellant provide Security personnel is to various clients including the official liquidator. As fa....

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....l which relate to various other services. However, he urged that the principle is one and the same and various Board's Circulars and decisions of the Tribunal held that service tax is leviable only on the amount received for the services rendered and not on various types of reimbursement for other purposes. 4. On the other hand, the learned DR stated that the case law relied on by the learned A....

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....collected the service tax from their clients and the amount received on account of salary has been paid to the personnel. The deposit of entire amount would cause extreme hardship to them. In this connection, he relied upon the decision of the Apex court from the Continental Foundation Jt. Venture v. CCE, Chandigarh [2007 (216) E.L.T. 177 (S.C.)] wherein the proviso to Section 11A was interpreted ....