2010 (3) TMI 482

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..... hitkara, SDR, for the Respondent. [Order]. - In this case, the Service tax of Rs. 20,818/- and interest thereon has been demanded from the appellant on the ground that the appellant pro vided security agency services during the year 2003-2004. The penalties under Sections 75A, 76, 77 & 78 of Finance Act, 1994 have also been imposed. 2. Learned Chartered Accountant submitted that the Service tax .....

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..... ce tax has been correctly demanded since the appellant had registered the firm with Provident Fund department as security agency service arid further the name itself indicates that they are engaged in providing security agency service. Further, he drew my attention to Table VII in the Order-in-Original which shows that the appellant were issuing invoices by giving specific type of service that the .....

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..... place so that levy of Service tax can be justified. Prima facie, it appears that the department has not discharged this obligation. Further, I find that financially also the appellant deserves consideration. Taking note of these facts and circumstances, I consider it to be a fit case for waiver of pre-deposit and grant of stay during the pendency of the appeal. 5. Accordingly, stay petition is al .....

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