PANTHER DETECTIVE SERVICES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides and perused record.

(2.) THE appeals are directed against service tax demands and imposition of penalties.

(3.) THE facts of the cases are that the appellants are providers of security service. That service became liable to service tax with effect from 16th October, 1998. The appellants promptly took registration, made periodic payments of tax and filed returns. For example, the first return was filed by appellant M/s. Panther Security Service in April, 1999. On 11 -8 -99, revenue issued show cause notice alleging that the service tax was required to be paid on the gross amount received and not on the service charge component alone. Differential duty demand was, accordingly, made. Despite the notice, the appellant continued to value service at the value of service charge. Consequentially under -payment also continued. The impugned orders demand the tax so short -paid from October, 1998 to September, 1999 and impose penalties.