2011 (9) TMI 324

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....sp; PER  M. VEERAIYAN   This is an appeal against the order of the Commissioner (Appeals) No. 90/2010 dated 16.2.2010.   2. Heard both sides.   3. The appellant is a registered provider of 'Security Agency Services'. During investigation, it was revealed that they have not paid service tax in respect of said service, though in respect of other services they have paid service ....

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.....Therefore, he submits that it should be treated as a sufficient cause for invoking the provisions of Section 80 of the Finance Act, especially because the appellant is a small time service provider. In this connection, he relies on the following decisions :   (i) Quality Welding Works Vs. Commissioner of C. Ex., Ludhiana [2001 (21) S.T.R. 187 (Tri.-Del.)]   (ii) Commissioner of C.Ex., ....