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TMI Blog2011 (3) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... de in the impugned order - Further invoking the provisions of section 80 of the Finance Act, 1994 drop all penalties imposed in the impugned order - Decided in favour of assessee. - ST/369 OF 2007 - ST/105 OF 2011 - Dated:- 17-3-2011 - ASHOK JINDAL, MATHEW JOHN, JJ. D. Sharma for the Appellant. K.K. Jaiswal for the Respondent. ORDER Mathew John, Technical Member. M/s. Invincible Security, C/315, Sector 10, Noida is engaged in the business of providing security services. The services provided by them are the services covered under service tax. They are duly registered with jurisdictional service tax office having registration No. AE/ZPR/6237/F/ST/001, dated 1-3-2004. 2. The appellants were engaged by M/s. Bharat S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner/ Noida/06, dated 31-8-2006. The operative part of the said order is re-produced below :-- "The demand of service tax amount of Rs. 7,02,235 for the period July 2003 to March, 2004 from M/s. Invincible Security is hereby confirmed under section 68 of the Finance Act, 1994 as amended; (ii) I also demand interest from M/s. Invincible Security at appropriate rate on the service tax amount of Rs. 7,02,235 under section 75 of the Finance Act, 1994 as amended; (iii) I also impose penalty at the rate of Rs. 200 per day on M/s. Invincible Security under section 76 of Finance Act, 1994 as amended. The penalty is leviable for each day till the principal amount of service tax is deposited. The dues adjudged shall be deposited for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o by the submission of the appellant that in this case the service tax liability and interest have been discharged, though not by the service provider but by the person who received the service. So there are technical violations of the relevant laws. However considering that these difficulties were caused due to the improper stand of a Government Company we are inclined to take a lenient view in the matter. Since all duties have been remitted into the treasury as per submission of the appellant we waive the related demands made in the impugned order. Further invoking the provisions of section 80 of the Finance Act, 1994 we drop all penalties imposed in the impugned order. 12. However, we make it clear that this order cannot be precedent f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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