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2010 (12) TMI 977 - AT - Service TaxSecurity services - appellant collecting service charge but not paying the service tax - actual amount received towards service tax had been suppressed - appellants produced evidence to show that they had received service amounts not only for providing security personnel but also providing labour for doing labour work & also submitted that even in the show-cause notice it was mentioned that the appellants have provided labour services apart from security services - Held that:- In the absence of agreements relating to the amounts payable and received and in the absence of supporting documents, mere submission of statement cannot be said to be sufficient. However since even the statement given by the appellant has not been got verified and even the show-cause notice also as mentioned above recognizes the fact that appellant was providing different types of services, this is a matter which is required to be verified since it has an implication in the quantum of service tax payable - order is set aside and the matter is remanded to the original adjudicating authority who shall give an opportunity to the appellant to present their case once again and pass a well reasoned order.
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