TaxTMI 
TaxTMI 
2005 (5) TMI 6
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....94, I take up the appeal itself for final disposal. 2.The appellants are engaged in providing security service and liable to service tax. During the period April, 2001 to March, 2002, service tax to the extent of Rs. 5,03,554/- was not deposited by them. It is the appellants' contention that the their accountant, who was responsible for depositing service tax was withdrawing the amount from the c....
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....ure. Learned Advocate's contention is that the fraud committed upon the company by their employee without their knowledge and the subsequent detection by the appellants on their own account, and deposit of service tax along with interest is a reasonable cause for setting aside penalty upon the appellants. Reference has also been made the Larger Bench decision of the Tribunal in the case of E.T.A. ....