2008 (2) TMI 89

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..... ion of demand of service tax against them as "Security Agency". The said show cause notice was adjudicated by the Assistant Commissioner, who confirmed the service tax along with interest and imposed penalty of Rs. 10,000/- u/s 76 of the Finance Act, 1994. The said order was reviewed by the Commissioner, who enhanced the penalty equivalent to the amount of tax and also confirmed interest of Rs. 3, .....

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..... enhanced by the Commissioner be set aside. For the above proposition, reliance has been placed on the various decisions of the Tribunal. 3. As regards the above, learned SDR argued that the appellants were registered with the Department with effect from 29-9-03 and as such, the provisions of Extra-ordinary Friendly Scheme (sic) will not apply as held by the Tribunal in the case of C.C.E., Bhopal .....

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..... for the past period stands paid by him by 30-10-04. The said decision stands followed by the Tribunal in the case of Soldiers Indus. Security Agencies v. C.C.E., Nasik - 2007 (7) S.T.R. 283 (Tri.). As such, by following the ratio of the above decision, I find no justification for enhancement of penalty upon the appellant. The appeal is accordingly, allowed by restoring the order of the Assistant .....

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