2007 (7) TMI 103

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....llenging the order of the Commissioner (Appeals) dated 5th October, 2006. In the impugned order the Commissioner has concluded as under :- "I have gone through the grounds of appeal, written submission made, record of personal hearing and other evidence on record. The appellant as a provider of Security Services got registered with the department on 28-6-2001. The service tax on security servic....

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....tion under Section 78 of the Finance Act, 1994. The appellant has contended that they had not been able to pay full amount of service tax as they had not received the service tax amount from some of their customers. However, this does not provide any legal cover to the appellant not to pay his full tax liability. As per Rule 6 of the Service Tax Rules, 1994 the liability to pay service tax starts ....

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.... the reduction in the amount of penalty, the order of the lower authority is upheld and the appeal is disposed of accordingly". 2. The learned Counsel for the applicant states that 75% of the amount of tax has since been paid by them. In this context, the learned authorized representative (DR) brings to the notice that the appellant has never disputed the levy and rather it had promised to pay ....