https://www.taxtmi.com/caselaws?id=2906 The tribunal upheld the Commissioner's decision in a case concerning liability for Service Tax on Security Services provided without registration. The tribunal granted the benefit of the Cum-duty price principle to the respondents, setting aside penalties imposed under Sections 76 and 78 of the Finance Act. It affirmed that Central Excise provisions can be applied to Service Tax and supported the Commissioner's discretion under Section 80 to waive penalties when tax was paid before the Show Cause Notice. The Revenue's appeal was dismissed. en-us Mon, 03 Sep 2007 00:00:00 +0530 Sat, 05 Sep 2009 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2906 The tribunal upheld the Commissioner's decision in a case concerning liability for Service Tax on Security Services provided without registration. The tribunal granted the benefit of the Cum-duty price principle to the respondents, setting aside penalties imposed under Sections 76 and 78 of the Finance Act. It affirmed that Central Excise provisions can be applied to Service Tax and supported the Commissioner's discretion under Section 80 to waive penalties when tax was paid before the Show Cause Notice. The Revenue's appeal was dismissed. Case-Laws Service Tax Mon, 03 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2906