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TMI Blog2010 (4) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... lant on the ground that the appellant provided security services during the year 2003-2004. Penalties have also been imposed. Held that- It was submitted that the service provided to M/s Dinesh Chemicals covers more than 85% of the total value of the service on which tax has been demanded. Therefore, I consider that the appellant has made out a case that the service provided by them was not securi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant on behalf of the appellant submitted that the whole case of the Revenue is based on 3 grounds. The first ground is that the appellant had registered themselves with PF Department as security provider. Second ground is that the appellant had collected service charges from the customer. Third ground is that in some of the invoices the name of the service was provided, whereas in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he can say that this was not security service, he was not able to say what exact service it was since the business was closed down in 2004 and the details are not available now. He says that no other details are available. Learned SDR submitted that the very fact that in respect of other services, details have been specifically indicated in the invoice showing the nature of the service rendered, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by them. No investigation whatsoever has been conducted in this case. Lower authority has chosen to presume that security service has been rendered even though the invoices did not give name of the service since the appellant have registered themselves with PF department as security agency service provider, these services are nothing but security services. This does not appear to be correct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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