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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 ..... 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 Sanchar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to Appellant. 4. Vide letter No. 20/Misc/STAX/R-1/N-1/04/117, dated 30-5-2005, the Superintendent, Central Excise Division I, Range 4, Noida demanded the interest and penalty on late depositing of service tax. In this letter, they admitted that service tax was paid. The interest has also been deposited vide challan No. 007/05-06 of Rs. 23,219. 5. A Show-Cause Notice was issued to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose 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 forthwith." 7. The party filed appeal with the Commissioner of Central Excise (Appeals), who upheld the above O-in-O vide his Order-in-Appeal, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SNL, Moradabad has reached the Government Accounts, (b) Whether this error can be rectified by transfer entries in the concerned accounts and (iv) any other relevant points." 10. Now when the case has come up for hearing the Ld. DR produced a certificate issued by Superintendent of Central Excise, Moradabad certifying that M/s. BSNL has deposited Rs. 10,33,673 in the matter. There ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... op all penalties imposed in the impugned order. 12. However, we make it clear that this order cannot be precedent for the appellant not to comply with the relevant Rules for future period. It is also made clear that if the interest as applicable is not paid the department can recover it from the appellant after giving it notice and opportunity to provide evidence, if any. 13. The appeal is dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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