2014 (12) TMI 748

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....For The Respondent : Sanjay Jain JUDGEMENT PER: R.K. Singh This appeal has filed by the appellants M/s. World Wide Security Organization (hereinafter referred to as the appellants) against Order-in-Appeal No. 133/BPL/2008 dated 18.08.2008 which sustained the Order-in-Original No. 5 D.C./S.T/2008 dated 31.01.2008. In terms of the said Order-in-Original, demand of Service Tax amounting to R....

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....tax registration nor paid any service tax. 3. The appellants have contended that being a propriety firm they were not a concern and so were not a commercial concern and that there was no suppression as they were under bona fide belief that they were not liable to service tax. 4. We have considered the submissions. It is seen that only during the search on 17.01.2006 it was discovered that th....