2019 (5) TMI 73

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....Mr. M.V. Darshan, Learned Counsel for the appellants and Mr. Gopa Kumar, Learned AR for the Revenue. The only issue in the case on hand is the penalty levied under Section 78 of the Finance Act; it is the case of the appellants that they are rendering the service under the category of 'Security Agency Services'; during the course of the Audit, it was noticed that for the period March 2011 & June 2....

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....ce of SCN. The Learned Counsel argues that they are only aggrieved by the levy of equivalent penalty under Section 78 on the above grounds. He also points out that the alleged default was only for the period March 2011 & June 2011, also submits that the delay was on account of the change in the appellant's place on account of shifting of the appellant's office place and that the new staff were not....