2010 (8) TMI 187

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..... he service tax on the same on the ground that appellants were providing security agency services - appellant submitted they had obtained the PF Number but thereafter could not undertake the work of providing security services and therefore they were only doing the work of labour contract and cleaning - Held that: - no evidence that appellant has provided security agency service has been gathered e .....

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..... ge as applicable and calculating the service tax on the same on the ground that appellants were providing security agency services. The appellant submitted in their reply that they had obtained the PF Number but thereafter could not undertake the work of providing security services and therefore they were only doing the work of labour contract and cleaning. They also gave the amounts received from .....

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..... ice receiver nor the service provider have accepted that the service was security service. In fact in the details of bills issued provided by SGS India Pvt. Ltd., the bills are shown to have been raised for house keeping and providing manpower on contract and there is no mention of security service. The demand for service tax for security agency service has been made by the original adjudicating a .....

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