2019 (1) TMI 505

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....RDER Per Ashok Jindal: The appellant is in appeal against the impugned order seeking immunity from the penalty imposed on them under Section 78 of The Finance Act, 1994. 2. The facts of the case are that the appellant provided taxable services namely security service to the various organizations and did not disclose to amount of service provided by them. It was only come in the knowledge of t....

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....to the amount of service tax was also confirmed. Penalties under Section 77 were also imposed on the appellant. The appellant by way of this appeal is seeking immunity from the penalty Section 78 of the Act. 3. Ld. Counsel for the appellant submits that the person who was dealing the matter was mentally retarded and the treatment was going on, that was the reason they could not give the correct f....