2003 (5) TMI 134

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....rder, he has come to the conclusion that the appellants have not intended to evade payment of service tax under Section 78 and that department has not proved on their part to show that the appellants had intention to evade payment of service tax. He has held that no mala fide intention has been proved and on that count he has set aside the penalty. He has confirmed service tax without coming to any decision as regards valuation and deduction. However, he affirmed tax on gross value in the impugned order. He has noted that appellants were security agency but the department directed them to register themselves under the Man Power Recruiting Agency. Appellants had corresponded on this issue and contended that they will not come under man power....

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....ies from the client. He has noted that no deductions from this gross amount charged are permissible to determine the value for the purpose of levy. He has noted that the Ministry had issued certain instructions permitting certain deductions to the security service providers. However, he has noted that he is not in a position to come to any conclusion or decision as regards the valuation or deduction but he reaffirmed the gross value. He set aside the penalty as there was no mala fide intention. 2. We have heard learned Advocate Shri Rajkumar Appasamy for the appellants and learned SDR Smt. R. Bhagya Devi for the Revenue. 3. Ld. Advocate contended that the demand raised is not justified in the matter in terms of Section 73(a) as there ....