2015 (12) TMI 149

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..... irected. It is on record that the appellant is providing services to ONGC for security purposes as deployment charges. M/s. ONGC has directly made the payment to the various service providers like telephone companies, rent a cab services, insurance services, health services for the facilities extended to CISF. There is nothing on record to indicate that CISF has billed ONGC for all these charges w .....

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..... The adjudicating authority has confirmed the demands on the appellant on the ground that they have not correctly discharged the service tax liability on the amounts received by them from M/s. ONGC for the services rendered. 3. Heard both sides and perused the records. 4. On perusal of the records, we find that the entire order of the adjudicating authority is misdirected. It is on record tha .....

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