2009 (3) TMI 198

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....endu Banerjee, Advocates, for the Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Applicant filed this Application for waiver of pre-deposit of an amount of Service Tax of Rs. 57,03,262/- (Rupees Fifty Seven Lakhs Three Thousand Two Hundred and Sixty Two only) and penalties. The demand was confirmed on the ground that Ap....

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....ted during the investigation. The learned Departmental Representative (SDR) pointed out that remaining amount is in respect of the separate proceeding initiated by Commissioner, Siliguri and the cheques were also in the name of the Commissioner of Service Tax, Siliguri and not in the name of the Commissioner of Service Tax, Kolkata. The learned Departmental Representative (SDR) relied upon the ter....

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.... per the provision of Finance Act, Security agency means any commercial concern engaged in the business of rendering service relating to the security of property whether movable or immovable or of any person, in any manner including the service of providing security personnel. We find that as per the terms and conditions of tender and acceptance letter and invoices raised Applicants provided watch....