2017 (6) TMI 116

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....f records by the audit wing of the Commissionerate, Revenue formed an opinion that the appellant is providing the service under the category of 'security agencies' as defined under Section 65(94) of the Finance Act, 1994, since they were providing security personnel for the security and safety of the properties, besides undertaking other activities.  On conclusion of enquiries, show-cause notice dt. 01/12/2005 was issued to the appellant demanding service tax amounting to Rs. 38,53,117/- covering the period October 2000 to June 2005 and Rs. 25,173/- towards education cess.  After the due process of adjudication, vide the impugned order the demand for service tax and cess stands confirmed along with an order to pay interest under S....

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.... the above argument.  He relied upon the following case laws:- i.       Chennai Telephones (BSNL) Vs. CCE, Chennai           [2004-TIOL-53-CESTAT-MAD] ii.      CCE, Chennai Vs. MRF Ltd.           [2005(179) ELT 472 (Tri. Chennai)] iii.     Mahindra & Mahindra Contech Ltd. Vs. CST, Mumbai-I           [2014(35) STR 634 (Tri. Mumbai)] iv.     Waters India Pvt. Ltd. Vs. CST, Bangalore           [2006(4) STR 524 (Tri. Bang.)] 4.   Learned AR supports the....