2018 (5) TMI 877

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...., CA And Ms Vibha Narain, Advocate for the Appellants Shri G R Singh, AR for the Respondent Per: V. Padmanabhan: The present appeal is filed against the order-in-original No. 10/AKJ/CST/2014 dated 31.3.2014. The period of dispute is from 01.04.2007 to 29.02.2012 . 2. Brief facts of the case are that the appellant is providing taxable service under the description "Security Agency Servi....

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....ission of learned counsel that the show cause notice issued is basically defective. He submitted that show cause notice has failed to specifically indicate various amounts which are being charged for various services - „security agency services‟, „manpower recruitment services‟ as well as cleaning services‟. Show cause notice as well as impugned order in original has ....

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....he prayed that the penalty is not leviable on the appellant, even if the tax demand is upheld. 6. Learned DR for the Revenue justified the impugned order. It is his submission that the appellant has suppressed the facts from the department, did not pay service tax even though the same was collected by them from their customers. He further submitted that benefit of cum tax value cannot be extend....