INVINCIBLE SECURITY Vs. COMMISSIONER OF C. EX., NOIDA

JUDGEMENT

(1.) Mathew John, Member (T)

(2.) M /s. Invincible Security, C/315, Sector 10, Noida is engaged in the business of providing security services. The services provided by them is one of the services covered under Service tax. They are duly registered with jurisdictional Service Tax office having registration No. AE/ZPR/6237/F/ST/001, dated 1 -3 -2004.

(3.) THE BSNL issued various certificates to the appellants evidencing the fact that the service tax on the amount charged by the Appellant has been deducted and deposited with the nominated bank for and on behalf the Appellant. Sample of such certificates were submitted. Copies of TR -6 challans evidencing deposit of service tax by BSNL was also provided to Appellant.