2004 (10) TMI 12

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....ayment of service tax. The Respondent runs a detective service agency. The service rendered by him falls under 'security service' and such service is liable to service tax. 2. The respondent did not file a return within the stipulated period and therefore it was held that he contravened the provisions of Section 70 of the Finance Act, 1994 and rendered himself liable to penal action under Section....

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....eved by this order. The main grounds of the Revenue are that the Commissioner (Appeals) should not have set aside the penalty and that he should not have directed the lower authority to examine the claim, of the appellant before him, that rates of interest were different for different period. 4. None appeared for the respondents. Heard the SDR and perused the records. 5. A penalty under Sections....