SABHARWAL SECURITY CONSULTANTS Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the order in appeal dated 27.2.2006 that upheld the penalties imposed on the appellants vide order in original dated 30.11.2004.

(2.) THE relevant facts that arise for consideration are that the appellants are registered and are engaged in the business of providing security service. For the period October, 2001 to March, 2003, the appellant delayed the payment of service tax to the authorities and also did not file return during the period. The authorities issued show cause notice to the appellant for the confirmation of service tax and imposition of penalties under Sections 76 and 77 besides demanding interest under Section 75 of the Finance Act, 1994. The appellant resisted the show cause notice. The adjudicating confirmed the demand appropriating the amount that has been paid by the appellant during the pendency of the case before the lower authorities and also imposed penalties under Section 76 and 77 of the Finance Act, 1994. The appellant made an appeal against the adjudication order and Commissioner (Appeals) concurred with the findings of the lower authorities and upheld the order in original. Hence this appeal.

(3.) THE learned DR reiterates the findings of the Commissioner (Appeals).