2008 (9) TMI 122

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....vocate, for the Appellant. Shri R.K. Verma, DR, for the Respondent. [Order]. - All these appeals are arising out a common order and therefore, these are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the Appellants are engaged in the business of providing Security Services. The Appellants had entered into an agreement with Bharat Sanchar Nigam Ltd., ....

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....s that they have also paid the interest for delay in payment of tax by BSNL. He further submits that the appellants are a small organization and providing service as per agreement with BSNL, a Government of India Undertaking. 4. I find that there is no dispute that the tax was paid by BSNL which is also admitted in the order itself. Therefore, demand of tax is not sustainable. The learned DR subm....