2009 (4) TMI 120

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....thy, Member (Technical) (Final Order No. A-214/Kol./2009 dt. 21.4.2009 certified on 11.5.2009 in Appeal No. ST/22/2007) S/Shri A. Majumder, S. Banerjee and D. Ghosh, Advs. for Appellants. Shri K.P. Singh, SDR for Respondents. Per S.S. Kang: Heard both sides. 2. The Appellants filed this Appeal against the impugned Order whereby in terms of Section 73 of the Finance Act, 1994, the....

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....rial Security Force Vs. CCE, Kanpur; (ii) 2006 (4) STR 116 (Tri.-Del.) Panther Detective Services Vs. CCEx., Kanpur; The Tribunal in the above decisions held that the gross amount charged from client by the security agency is taxable for the purposes of payment of Service Tax. In view of the above decisions, the demand of Service Tax which is confirmed by taking into consideration the gross ....