2006 (9) TMI 592

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....) The respondents, M/s. Shield Security Forces, were rendering security services which came under tax net from 16-10-1998 onwards and they have not registered themselves and observed the statutory formalities required under Service Tax laws. (b) When the Central Excise authorities visited 21-11-2002 and commenced investigation it came to light that the respondents were aware, at least six months ....

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....enalty imposed under Sec. 78. The advocate for the Respondents urges that during the relevant time of the visit of Central Excise authorities nothing was concealed or suppressed and the department ought to nave taken this into account. Before imposition of penalty under Sec. 78 the concurrence of the Commissioner was mandatory and as there is no indication either in the show cause notice or in the....