2010 (2) TMI 638

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....20/2008, dated 11-7-2008, passed by the Commissioner of Service Tax, Bangalore, revising an order of the original authority under section 84 of the Finance Act, 1994 (the Act). The facts of the case are that the appellants had engaged in rendering services classifiable under heading 'Security agency service' during the period 2001-04 without following statutory formalities including payment of ser....

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.... during hearing, the appellants have submitted that the original authority had not found fraud, collusion, suppression of facts or contravention of the Rules with an intent to evade payment of service tax when he passed the order demanding service tax and imposing penalties under various sections of the Act. In the order, the Commissioner found suppression of facts on the part of the appellants wi....