2006 (4) TMI 583

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....the Appellant. Shri Vikas Kumar, SDR, for the Respondent. ORDER These stay applications have been filed by the respective applicants for staying the recovery of the service tax and penalties imposed on them under the respective impugned order. 2. It was argued for the applicants that they are providing the security personnel to their various clients for doing the security and they....

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....ars from the definition of value of the taxable service under Section 67(v) that it is the gross amount which is charged by the agency from a client for the services rendered which is required to be taxed. As regards security personnel, the nature of the service is of only making provision for arranging the security personnel. It is activity of providing security personnel which would be services.....