2010 (4) TMI 188

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....nue. [Order Per: Mr.B.S.V. Murthy]. - The appellants are challenging imposition of penalties under Sections, 76, 77 & 78 of Finance Act, 1994, imposed on the ground that the appellants did not obtain the registration for providing security services and thereby evaded the service tax during the period from 1998 to 2002. 2. Since the issue involved is only penalties under various Sections of F....

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....present appellant was providing security service and thereafter the department has taken up the matter.  He fairly admitted that there is no written evidence to show that the department has informed the appellant to obtain the service tax registration and discharge the service tax liability.  The Commissioner (Appeals) also relied upon the fact that during audit of service receiver, depa....