2018 (3) TMI 1491

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.... as per the show cause notice dated 21^st April, 2006, relating to the period from 01 October, 2004 to 31^st March, 2005 is that the appellant is engaged in providing services related to security within the meaning of Section 65(105)(w) of the Finance Act, 1994. By their letter dated 22^nd February, 2001, appellant had informed the Supt, Range Officer that they were raising bills to their clients as per the following details: - (i) Amount of salary/wages paid to the security guards/supervisors/officers on the basis of minimum wages payable multiplied by number of days. (ii) One sixth relieving charges calculated on the amount mentioned at point No.(i) above. (iii) Administrative charges as settled with the clients on the total amou....

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.... Being aggrieved the appellant preferred appeal before Commissioner (Appeals) who vide the impugned order was pleased to set aside the penalty under Section 78 but however, confirmed the demand of service tax alongwith interest. The penalty under section 76 of the Act was reduced to Rs. 50,000/-. 5. Being aggrieved the appellant is before this Tribunal. The learned counsel states that the very circular on which the entire case of Revenue is based on, the said same Circular No.MF/DR/TRU - B - 11 March 1998, TRU dated 07 October, 1998 was the subject matter of litigation in the appellant's own case before Hon'ble Allahabad High Court in Writ Petition No.437 of 1998. And after hearing the parties and considering the Circular the Hon'ble....