2006 (9) TMI 592

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....cts, in brief, are as follows. (a)     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 commence....

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....vide his order dated 28-3-2005 set aside the penalty imposed under Section 78. 3. The present appeal, by the department, is limited to the penalty 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 impositio....