2006 (4) TMI 39

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..... - Dated:- 25-4-2006 - [Order] - The appellant has filed the stay application and the appeal in respect of the Order-in-Appeal No. 45/2005, dated 23-02-2005, passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellant is a holder of registration for payment of Service tax in respect of security service. While paying the Service tax for the period from April, 2000 to .....

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..... learned Jt. CDR appeared for the Revenue. 4. We have heard the parties in the matter. It is the contention of the learned Advocate that certain amounts were not included for payment of service tax, purely on account of a bona fide belief. After coming to know that amounts have to be included, they have paid the tax after adjudication. The learned Advocate drew our attention to Section 80 of th .....

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..... s certain elements which have been omitted ought to have been included in the payment of Service tax. In that view of the matter, the orders of the lower authorities are legal and proper. However, taking into consideration of the facts and circumstances of the case, we are of the view that ends of justice would be met if the penalties are reduced to Rs. 10,000/- from Rs. 50,000/- under Section 76 .....

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