2010 (5) TMI 93

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervice tax amount Rs. 30,852/-, confirmed against him, we dispense with the condition of pre-deposit of penalty and proceed to decide the appeal inasmuch as a short issue is involved. 2. The appellant is a registered service tax provider under the category of Security Agency and Housekeeping-cleaning services, mainly to the International Organizations i.e. UNO, UNICEF etc. Demand of service tax t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t be located and produced by them inspite of their best efforts. As such, he submits that duty already paid by them has not been challenged on account of that the amount is small. However, he submits that the mistake of loosing the certificates is a bonafide mistake which has already disentitled him to the benefit of the Notification. As such, in the peculiar circumstances of the case, penalty is ....