2017 (3) TMI 1293

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....roceedings were initiated against them for non payment of service tax on the consideration received for rendering the said services. The period involved is November, 2004 to September, 2009. The original authority confirmed the service tax liability of Rs. 64,80,971/- on the appellant. He also imposed the penalty of equivalent amount under section 78 of the Finance Act, 1994 along with penalties under section 76 and 77 of the said Act. 2. Learned Counsel appearing for the appellant submitted that they are registered as a society and are governed by the Government regulations. They are mainly involved in resettlement of ex-serviceman and activities relating to their welfare. They are not involved in commercial activities and cannot be con....

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....uests by the department. The revenue had to proceed with the case after collecting details from similarly placed society. The appellant plea of absence of ingredients for invoking the extended period for demand cannot be accepted. The details are brought out clearly in the impugned order. 5. We have heard both the sides and perused the appeals records. 6. Regarding the liability of the appellant for Service Tax under the category of security agency, it is clear that the services rendered are squarely covered by the tax entry and we see no merits in the pleas of the appellant in this regard. The lower authority examined the issue in detail and we find no ground in the present appeal to interfere with the findings. Similarly, the appell....