2009 (4) TMI 782 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellants providing private security services to Reliance Petroleum Limited. They became sub-contractors with effect from 1-4-2000, and the service was provided by Reliance Detective & Security Consultancy Pvt. Ltd. The appellants were exempted from pre-deposit of service tax demand, interest, and penalty during the appeal process.