2003 (5) TMI 134

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....ppeal No. 109/2002, dated 25-6-2002 by which the Commissioner (Appeals) has confirmed the demand on the appellants under Service Tax Act treating the appellant as security agency in terms of show cause notice dated 8-1-2001 issued to them under Clause (a) of Section 73 of the Finance Act, 1994. In the impugned order, he has come to the conclusion that the appellants have not intended to evade paym....

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....stration No. 687S/97, dated 7-10-97 and started filing returns in that category. They also sought eligible deductions as man power recruitment agency which was provided under Trade Notice No. 101/98, dated 13-10-98 of Madurai Commissionerate and CBEC Circular F. No. B-11/3/98, dated 7-10-1998 provided few certain deductions. The Board Circular F. No. 13-43/5/97-TRU, dated 2-7-1997 which stated vid....

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....ower Recruitment Agency. The definition of value for in relation to service provided by Security Agency to a client shall be the gross amount charged by such agencies from the client. He has noted that no deductions from this gross amount charged are permissible to determine the value for the purpose of levy. He has noted that the Ministry had issued certain instructions permitting certain deducti....

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....tention to evade service tax and also for the reason that department insisted on their filing returns as Man Power Recruiting Agency. He submits that as the liability to pay service tax as security agency did not arise, therefore, the show cause notice issued by the department is not sustainable. 4. Ld. SDR files a written note and comments received from the department. She submits that the appel....