2018 (4) TMI 480

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....hri R.G. Sheth, Advocate with Ms. Pinkey Jasuja, Advocate for Appellant Shri Roopam Kapoor, Commissioner (AR) for Respondent Per: Ramesh Nair The issue involved in the present case is whether the security services provided by The Security Guards Board (the appellant) is liable to Service Tax or otherwise. 2. Shri R.G. Sheth, learned Counsel along with Ms. Pinkey Jasuja, learned Advocat....

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....y part demand, which is on the commission whereas the Revenue is of the view that total gross amount should be taxable. Therefore, the issue before the Hon'ble Supreme Court is limited. He relied upon the following judgments: - (a) Panther Detective Services Vs, Commissioner of Central Excise, Kanpur - 2006 (4) STR 116 (Tri-Del) (b) GDA Security Pvt. Ltd. Vs. Union of India - 2006 (2) ST....