2006 (2) TMI 656

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The appellant is a Security Agency and liable to pay Service Tax in respect of the services provided by them. In the impugned order the Service Tax of ₹ 12,856/- was confirmed after taking into consideration the gross amount charged by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gency from the client. Therefore, appellants are liable to pay service tax on the gross amount on the commission received by them. 4. We find that the provisions of Section 67 of the Finance Act are clear about the value of taxable service in relation to service provided by the security agency. The section provides that gross amount charged by such agency from the client is relevant for calcula .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X