2011 (9) TMI 324

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....a, Jt. CDR  for the respondent   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 resp....

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....ad paid the service tax from their own pockets.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 (....

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....ndered to some of the parties. The reason given by them that they were under bonafide belief that in respect of the services rendered to selected parties, they were not liable to pay service tax is not at all convincing.  The decision sought to be relied upon on behalf of the appellants are not relevant to the facts of the present case.   7. Further, the service tax liability and liabi....