2007 (10) TMI 41

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....there was no justification for imposition of penalties for non-deposit of Service Tax. Furthering above arguments, he submits that the appellant was registered 'security services' provider and was paying tax in respect of the same. However, in respect of the services provided to Krishi Upaj Mandi Samati, during the period 1-5-2004 to 31-3-2005, they did not deposit tax inasmuch as the Secretary of....