2010 (8) TMI 187

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..... nt. Shri R. Nagar, SDR, for the Respondent. [Order]. - Based on the information received from provident fund office and based on the information furnished to provident fund office by the appellant, a show cause notice was issued to the appellant requiring them to pay the service tax amount liability calculated by multiplying the number of employees with the daily wage as applicable and calculat .....

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..... and therefore set aside the same and allowed the appeal partially. 2. Heard both the sides. 3. Learned advocate submitted that appellants have been paying service tax in respect of labour contract after the same was made liable to service tax. As regards security agency service, the whole demand is based on assumptions and presumptions. Neither the service receiver nor the service pr .....

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..... not able to explain the difference, the demand has been confirmed. I find in this case no evidence that appellant has provided security agency service has been gathered either in the form of inculpatory statement of the service provider or the receiver or in the form of any documents. The whole case is built on the assumptions and presumptions. Just because the appellant obtained PF registration .....

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