2013 (7) TMI 267

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.... Chakraborty, Supdt. (AR) For the Respondent : Shri R Das, FCA. This Appeal is filed by the Appellant against the Order-in-Appeal No.15/SLG/2011 dated 05.04.2011 passed by Commissioner (Appeal-VI), Central Excise, Kolkata. 2. Briefly stated the facts of the case are that Respondent, Shri Prabir Kumar Sarkar is an ex-serviceman engaged in providing security services during the period from ....

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....he penalty imposed by the Adjudicating Authority under Section 78 of the Finance Act, 1994. Aggrieved by the said Order of the ld. Commissioner (Appeals), Revenue is in appeal. 3. Ld. AR appearing for the Revenue submitted that the Applicant has not disclosed the services rendered by them to the Department, and discharged the service tax in time. However, during the course of hearing before thi....

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....as not much aware of the procedure under the Finance Act, 1994. However, he had approached the jurisdictional Service Tax Authority way back in April, 2005 making an application for registration under the Finance Act, 1994. As he did not receive any response from the Department, on a bona fide belief that the service rendered by him, perhaps did not attract service tax, and accordingly, he did not....

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....ed Inspector of Central Excise, Jalpaiguri on 05.04.2005, a fact not disputed by the Department. Whatever amount they had received from rendering the said service, had been duly accounted for in their books of accounts, and also necessary income-tax returns were filed by the Appellant from time to time. Thus, I find force in the arguments of the ld. Chartered Accountant for the Respondent that no ....