2010 (2) TMI 513

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..... sp; Order-in-Appeal No. 52/2004-CE, dated 28-2-2005.   2. The brief facts that arise for consideration are the appellants are engaged in providing Security Services. It was noticed by the lower authorities that the appellant failed to discharge the Service Tax liability within the stipulated period of time. Show-cause notice was issued and the same was decided by the Order-in-Original w .....

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..... o justify the actual amount of Service Tax based upon the payments received by them from their customers.   4. Learned DR would submit that the appellants were unable to produce any evidence regarding the actual receipt of the amount from their customers in order to arrive at a correct service tax liability.   5. On a careful consideration of the submissions made by both sides, we find .....

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