2012 (8) TMI 314

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..... n-Appeal No.13/2006, dt.7.9.2006.   2. When this matter is called, none appeared on behalf of the appellant, but there is a written submission which is taken on record.   3. Heard the ld.D.R.   4. The appellant is in appeal against the impugned order only for setting aside of the penalty under Section 76 imposed by the adjudicating authority and upheld by the first appellate auth .....

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..... pellate authority. In our considered view, the arguments put forth by the appellant in the written submission needs consideration, inasmuch as during the relevant period, the Service Tax liability on Security Agency services being new, was disputed on many issues. Hence, invoking the provisions of Section 80, we set aside that portion of the impugned order which imposes penalty of Rs.1 lakh on the .....

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