RAKESH ENTERPRISES SERVICES Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THIS appeal is directed against the order -in -appeal No. P -I/147/2006 dated 18/04/2006.

(2.) THE relevant fact that arises for consideration are the appellant was providing services of security agency. The said security agency was covered under service tax net from 1998. The appellant applied for the registration with the service tax authorities on 22/04/2003 and obtained the service tax registration.

(3.) ON an intelligence, the officers visited the premises of the appellants in August 2005. On scrutiny of the records and investigation, it was found that the appellants had not paid service tax due from them for the period April 2000 to March 2004. It was also noticed that after taking registration in April 2003, the appellants were not filing the service tax returns in prescribed form and shown less value of the taxable services provided. On the conclusion of investigation, show cause notice was issued to the appellant demanding service tax payable by him for the period April 2002 to March 2003. It was also proposed to impose penalty on the appellant under the provisions of Sections 76, 77 and 78. It is seen that during the course of investigation, on being pointed out, the appellant deposited entire amount of service tax and interest thereof before the issuance of the show cause notice. The adjudicating authority in his order -in -original came to the conclusion that the appellants had not paid service tax for the period April 2002 to March 2004 and confirmed the demand and also imposed penalties under Section 76, 77 and 78. On an appeal against such order, the Commissioner (Appeals) after considering submissions made by the appellants upheld the penalties imposed under Section 76 and 77, but reduced the penalty imposed under Section 78. The appellants is in appeal against the imposition of penalty under Section 76, 77 and 78.