2011 (1) TMI 716

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....umar, J. - This appeal is by the revenue challenging the order passed by the Tribunal, which has set aside the order passed by the Revisional Authority imposing the penalty, which was declined to be imposed by the Original Authority. 2. The assessee is a security agency, a company operating in India at more than one place. Their Head Office is at Delhi. After service tax came into force, they o....

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....roceedings under sections 75A, 76, 77 & 78 of the Finance Act, 1994 extending the benefit of section 80. The Revisional Authority initiated review proceedings against the said order and found that the reason given by the assessee is not a reasonable one and therefore the order of the Original Authority dropping the proceedings was set aside and imposed the penalty. Aggrieved by the same, the asses....

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....re, they were of the view that the order passed by the Revisional Authority is illegal, contrary to law and therefore, it set aside the order. Aggrieved by the same, the revenue is before this Court. 3. From the aforesaid facts, it is not in dispute that the branch office at Bangalore was under the impression that the head office is paying the service tax on their behalf. When it was pointed out ....