TaxTMI 
TaxTMI 
2016 (3) TMI 107
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.... Commissioner (AR), for the Respondent. ORDER [Order per : P.S. Pruthi, Member (T)]. - This appeal arises out of Order-in-Appeal dated 30-9-2010 passed by the Commissioner (Appeals). 2. The appellant are a security agency and rendered security agency services, which is a taxable service under the Finance Act, 1994. During the period 1-4-2004 to 30-9-2006, the appellant received an amount o....
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....as well as equivalent penalty of Rs. 1,11,181/- under Section 78 of the Finance Act. In appeal, the Commissioner (Appeals) reduced the demand from Rs. 1,11,181/- to Rs. 92,497/- for the reason that rate of tax initially was 8% which later was increased to 10.2%. However, the department had considered the rate for the entire period as 10.2%. On the reduced tax payable, i.e., Rs. 92,497/-, the Commi....
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.... the rate of duty was enhanced. Reliance was placed on the Supreme Court's judgment in the case of Pushpam Pharmaceuticals - 1995 (78) E.L.T. 401 (S.C.) and Commissioner of Central Excise v. Busy Bee - (2009) 18 STT 392 (Chennai-CESTAT) = 2008 (12) S.T.R. 613 (Tribunal), which held that no penalty is imposable when the act is not deliberate. 4. The learned. AR reiterates the findings of the ....