9911796707
TMI Blog2014 (12) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... .2003. In his statement which was recorded several days after the search, the proprietor Shri V.P. Singh did not claim to be ignorant about service tax and indeed admitted that the appellants service tax liability was pending. It is totally untenable to claim that proprietary organisation is not a concern. They were clearly engaged in commercial activity. So the appellants were clearly a commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustained the Order-in-Original No. 5 D.C./S.T/2008 dated 31.01.2008. In terms of the said Order-in-Original, demand of Service Tax amounting to ₹ 4,03,624/-along with interest was confirmed and penalties under Sections 76, 77 and 78 of the Finance Act, 1994 have also imposed. 2. The facts, briefly stated, are as under: (i) During the search of the appellants premises it was revealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not liable to service tax. 4. We have considered the submissions. It is seen that only during the search on 17.01.2006 it was discovered that the appellants had not paid the impugned service tax which pertains to the period 01.04.2002 to 31.03.2003. In his statement which was recorded several days after the search, the proprietor Shri V.P. Singh did not claim to be ignorant about service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully aware of the Service Tax liability and had in fact taken registration for the other security agency he was running. Further as stated earlier, in his statement Shri V.P. Singh admitted that their service liabilities were pending. 4. In the light of the forgoing, we do not find any merit in the appeal and the same is therefore rejected. [Dictated Pronounced in the open Court]. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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