2008 (5) TMI 114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent. [Order]. - The appellant are engaged in the business of providing security services, which are liable to service tax. The appellants are holding service tax registration and were paying tax as security service provider. However, scrutiny of their records revealed that the value of services as reflected in ST-3 return was much less than the value shown in the balance sheet, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thority confirmed the demand and interest and also imposed penalty of Rs. 100 per day under Section 76 for non-payment of tax, along with imposition of penalty of Rs. 6,34,945/- under Section 78 of the Act. However, he held that if the dues are paid within 30 days from the receipt of the order, the penalty amount would be reduced to 25% of the amount of service tax. The said 'order was appealed ag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce tax should be made to the security agencies on production of challans showing that the service tax was paid to the Government and the said direction would be applicable from 1-7-2005. Accordingly, the appellant contented that though the notice was barred by limitation, they have not disputed the action of recovery on the ground of time bar, but they have facilitated and cooperated with the Depa....