2007 (12) TMI 101

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....of the Commissioner (Appeals) who has reduced the penalty from Rs. 5,00,000/- (Five lakhs) to Rs.10,000/- (Ten thousands) imposed upon the respondents herein, who are providers of taxable services in the category of "Security Agency Services". 2. I have heard the learned SDR and perused the record. None appeared for the respondents, in spite of notice. 3. The Commissioner has held that balan....