2007 (12) TMI 101 - AT - Service Tax

Security Agency Services Comm(A) has held that balance revenue to the extent of Rs.50,109 only is involved in the present case & appellant has paid all the dues on 28-8-06. He has held that there was an arguable case on merit viz, the issue of determination of value of taxable services - quantum of penalty to be imposed is a matter of discretion - No grounds have been made in present appeal for enhancement of penalty - no ground to interfere with the impugned order so appeal is rejected

Summary

The Revenue appealed a decision reducing penalty from Rs. 5,00,000 to Rs. 10,000 imposed on providers of "Security Agency Services". The Commissioner found only Rs. 50,109 involved, with all dues paid. He reduced penalty due to arguable case on service value determination. The appeal was rejected, with no grounds for penalty enhancement.