2008 (12) TMI 106

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.... Rajesh Gupta for the Appellant. Vijai Kumar for the Respondent. [Order per : M. Veeraiyan, Technical Member]. - Heard both sides. 2. The appellant is wife of (late) Major T.B. Rana, who was running proprietary concern in the name of Rana Security Service, rendering security services for several parties. 3. The Original Authority confirmed demand of service tax of Rs. 1,43,785 along wi....

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....nd reduced. (ii) He also submits that the amount of service tax collected should be treated as Cum-tax value and this has not been allowed at the earlier stages. This prayer also requires to be accepted. (iii) Next prayer is for waiver of the penalty on Major Rana as he expired on 29-5-2005 itself. Though the show-cause notice was issued on 19-5-2005, the Adjudication Order was passed on 18-....