2016 (10) TMI 1122

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.... ORDER Per: Shri P.K. Choudhary The appellant filed this appeal against imposition of penalty under section 78 of the Finance Act, 1994. 2. Heard both sides and perused the appeal records. 3. The appellant, a partnership firm, engaged in providing security service to industrial and other clients. A show cause notice date 13.10.2006 was issued proposing demand of Service Tax of Rs. 1....

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....jected the appeal filed by the appellant. 4. I find that the Adjudicating Authority imposed penalty under section 78 of the Finance Act, 1994. It is noted that section 78 would be invoked in the case of suppression of facts with intent to evade payment of tax etc.. In the present case, the appellant is not disputing the demand of tax along with interest, which they have already deposited. I fin....