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TMI Blog2013 (7) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... d were duly accounted for in their books of accounts and also in the Income Tax Returns – No penalty - decided against the revenue. - ST/A/199/2011 - A-112/KOL/2013 - Dated:- 12-4-2013 - D M Misra, J. For the Appellant : Shri R Chakraborty, Supdt. (AR) For the Respondent : Shri R Das, FCA. This Appeal is filed by the Appellant against the Order-in-Appeal No.15/SLG/2011 dated 05.04.2011 passed by Commissioner (Appeal-VI), Central Excise, Kolkata. 2. Briefly stated the facts of the case are that Respondent, Shri Prabir Kumar Sarkar is an ex-serviceman engaged in providing security services during the period from April, 2003 to September, 2008. They had made an application to the Department on 05.04.2005 seeking registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the entire amount of service tax along with the interest have been discharged being certified by the Field Formation through their letters dated 28.01.13, 25.02.13 and 08.03.13. 4. Ld. Chartered Accountant, Shri R. Das appearing for the Respondent has submitted that the Respondent is an ex-serviceman who is rendering the business of providing services of security agency, and he was not much aware of the procedure under the Finance Act, 1994. However, he had approached the jurisdictional Service Tax Authority way back in April, 2005 making an application for registration under the Finance Act, 1994. As he did not receive any response from the Department, on a bona fide belief that the service rendered by him, perhaps did not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has recorded his finding after analyzing the facts as follows:- ...............The appellant has furnished a receipted copy of application for service tax registration in Form ST-1, which was submitted to the service tax officer on 05.04.2005 against which the appellant claimed to have received no response from Department. Whether service tax registration was issued by the authority at that time or not is not clear. In the rejoinder filed by the Assistant Commissioner of Jalpaiguri Division, he has preferred to remain silent on the ST-1 application filed by the appellant long back on 05.04.2005................... Hence, I do not find any reason to interfere with the said finding of the ld. Commissioner (Appeals). In these cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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