2008 (7) TMI 49

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...., Advocate, for the appellant. Shri R. K. Madan, DR, for the respondent. [Order per S.S. Kang, Vice President] - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby demand of Service Tax was confirmed on the ground that the appellants were providing security agency services and penalties were imposed. 3. The only contention of the appellant is regard....

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....n of the Revenue is that this contention of the appellant is considered by the lower authority, however, in absence of any evidence produced by them the demand was confirmed.  The contention is that the appellants are not disputing that they are liable to Service Tax as provider of security agency services, therefore, the onus is on the appellant to show that gross amounts received from M/s M....