STAR ENERGY SYSTEMS Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE Appellant is a proprietorship concern engaged in providing services under the category of erection, commissioning and installation. The service became liable to service tax with effect from 1 -7 -03 and Appellant submitted an application for registration on 26 -10 -04. After obtaining registration Appellant paid the service tax voluntarily with interest for the period from 1 -7 -03 to 26 -10 -04 and filed the required ST -3 returns on 11 -5 -05. Thereafter proceedings were started against the Appellants which culminated into confirmation of the service tax with interest already paid and imposition of penalty under various sections of Finance Act, 1994.

(2.) HEARD both the sides.

(3.) LEARNED DR submitted that Appellant was providing service in the name of Star Energy Systems and therefore it cannot be said that services provided by an individual and therefore demand for service tax as well as imposition of penalty are to be sustained.