LAWS(CE)-2014-6-89

ALERT SERVICE BUREAU Vs. COMMISSIONER OF CENTRAL EXCISE

Decided On June 13, 2014
Alert Service Bureau Appellant
V/S
COMMISSIONER OF CENTRAL EXCISE Respondents

JUDGEMENT

(1.) APPELLANT is the assesses The appeal is preferred against the Order -in -Revision, dated 24 -9 -2008 passed by the Commissioner, Central Excise, Raipur, Chhattisgarh. The Revisional Authority enhanced penalties under Sections 76, 77 and 78 of Rs. 44,864/ -and dropped the penalty imposed under Section 75A. Proceedings were initiated against the appellants under a show cause notice dated 8 -10 -2004 alleging inter alia that the appellant had provided the taxable "Security Agency" service during 1999 -2003 but had failed, to take registration under that category, to file returns and to periodically remit the Service Tax due. The show cause notice proposed levy of Service Tax of Rs. 7,77,854/ -, apart from interest and penalties under Sections 75A, 76, 77 and 78 of the Finance Act, 1994 and appropriation of Rs. 2,69,306/ - already remitted towards tax.

(2.) AFTER a due process, the Additional Commissioner, Central Excise, Raipur passed the adjudication order confirming a tax demand of Rs. 3,18,522/ -and penalty of Rs. 24,250/ - each under Sections 76 and 78 of the Act, apart from penalty of Rs. 500/ - and Rs. 1000/ - under Section 75A and Section 77, respectively. The Commissioner dropped the demand relatable to the consideration received towards services which amounted to "Manpower Recruitment and Supply Agency" service, an aspect not relevant for the purposes of this appeal as this is not in contest.

(3.) AFTER affording an opportunity of personal hearing the impugned revisional order was passed (as already stated) on 24 -9 -2008. The Revisional Authority recorded the following observations in para 3 :