2013 (3) TMI 542

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the impugned order wherein demand has been confirmed against them under security agency services for the period 16.10.1998 to 30.9.2003 along with interest and penalty under Section 75A, 77 and 78 of the Finance Act, 1994. 2. The brief facts of the case are that the appellant started security agency in the year May 1997 under the name and style as Jai Jawan Securities under the proprietorship of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant is Rs.2,42,270/- for the period 16.10.1998 to 30.09.2003 along with interest and equal amount of penalty under Section 78 of the Finance Act, 1994 along with penalty under Section 75A of Rs.500/- and under Section 77 of Rs.1000/-. Against the said order, appellant is before me. 3. The ld. counsel for the appellant submits that the demand in this case has been raised against the assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....changed Jai Jawan Securities to Veerjawan Securities Services although activity has been undertaken by the same person. Therefore, demands have rightly been quantified. He further submitted that these activities of the appellant continued till 2003 and no registration was applied by the appellant which implies that the appellant has suppressed the fact of their activity from the department. Theref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ietor. Therefore, the person providing the service is only Shri S.N.Mahajan whether he is providing the services in the name of Veerjawan Securities or Jai Jawan Securities. Therefore, I hold that demands have been rightly quantified by the lower authorities for the period 16.10.1998 to 30.09.2003. Accordingly, impugned demand of Rs.2,42,270/- is confirmed along with interest. 7. I have perused t....