2015 (12) TMI 1600

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri T.K. Sikdar, Authorised Representative for the Respondent. ORDER Per : Mr. P.M. Saleem The appellant herein M/s. Perfect Securities Services is a registered service provider for the services under the category of Security Services. During audit by the audit party of the department, it was found that appellant had not filed ST-3 returns for the period from October ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner (Appeals). The Commissioner (Appeals) vide impugned Order-in-Appeal confirmed the order of the original adjudicating authority. Aggrieved by the same, the appellant is before us. 2. Heard both sides. The learned counsel for the appellant submits that they have paid almost 99% of the service tax dues before the issuance of show cause notice on 16.02.2006, and remaining service tax a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e fully aware that they had to file ST-3 returns and to pay service tax on due dates which they have undisputedly failed to do. Hence, he argued that the penalties imposed on the appellants are justified. 4. On careful consideration of arguments of both sides and perusal of the records, we observe that there is no dispute regarding tax liability, which is upheld. The appellant had paid almost t....