2013 (11) TMI 609

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....: Sh. K. Sivakumar (AR.) JUDGEMENT Per : Mr. H.K. Thakur; This stay application and appeal has been filed by appellant M/s. Central Industrial Security Force (CISF) Vadodara Region, Gujarat against OIO No. 12/STC/Demand/Commr-I/2013 dt. 15/02/2013. The issue involved in this case is chargeability of service tax on Security Agency Services provided by the appellant to M/s. Indian Oil Corporation....

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....cating authority ought not to have imposed penalties under sec. 77 & 78 in view of sec. 80 of the Finance Act 1994. 3. Sh. K. Sivakumar (AR) on the other hand reiterated the findings of the adjudicating authority. 4. After hearing both sides and perusal of the records it is seen that adjudicating authority in paras 5.4 and 5.6 of the adjudication order has given the following observations. 5.4-....

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....on granted to them vide Ad-hoc Exemption Order No. 1/1/2011, dt. 01.07.2011 issued from F.No. 137/14/2008-CX.4. However, M/s. CISF are liable to pay Service Tax from the month of 01.04.2009 onwards. 5.6- I find that M/s. CISF have during the months of April, 2009 and May, 2009, collected taxable value of Rs. 136.04 lakhs and service tax liability on the said taxable value comes to Rs. 17,40,000/-....