2009 (1) TMI 186

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....r the Appellant. Shri Sunil Kumar, SDR, for the Respondent. [Order per : P.K. Das, Member (J)].- The relevant facts of the case, in brief, are that the appellants were entered into an agreement with BSNL for providing guarding and manning of the exchanges/offices and operating the generators in case of power failure. During the course of audit of service tax records of BSNL, it was detected by C....

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....ommissioner (Appeals). He draws the attention of the Bench to the letter dated 25-10-2006 from BSNL that they have paid the amount for providing security services to the appellant. 4. After hearing both the sides and on perusal of the records, we find that the agreement indicates that the appellants provided guarding and manning of exchange/office and operating generator in case of failure of pow....