2001 (9) TMI 1

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.... payment of service tax and late submission of ST-3 returns. In reply to the SCN, the appellants stated that before March, 2000, they were not aware that service tax had been imposed on security agencies w.e.f. 16-10-98; that they came to know about imposition of service tax on security agencies only during survey operation in March, 2000. It was also contended that at the moment they came to know they applied for registration and that before the adjudication of the case, they had paid the entire amount of taxes. The Asstt. Commissioner adjudicated the case as above and when the appellant filed an appeal, the Commissioner (Appeals) held : "I do not find that a case is made out for waiving any of the penalties imposed under Section 80 of ....

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....ppeal may be rejected. Ld. DR in support of his contention cited and relied upon the Tribunal's decision contained in Final Order No. 186/2001-D, dt. 29-8-2001. 6. We have heard the rival submissions. We note in the instant case that service tax was levied under the Finance Act, 1998 which became effective from 16-10-98. Service tax for the first time was imposed under Finance Act, 1998. There was some confusion as to which services are taxable under this provision. However, the fact remains that tax on security services was leviable w.e.f. 16-10-98, therefore, the first question that arises is whether the tax should be levied or collected w.e.f. 16-10-98. There can not be any dispute on this point and therefore, service tax on security ....