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TMI Blog2018 (1) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... forums. As such, it can be concluded that the issue was not free from the doubt, thus leading to a bonafide belief on the part of the appellant that no service tax is liable to be paid on the same - As soon as the Revenue pointed out the said fact to the appellant, they deposited the service tax alongwith interest - penalty cannot be invoked - appeal dismissed - decided against Revenue. - ST/331 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the said part of the order, has filed the present appeal. The assessee is aggrieved with the imposition of penalties in terms of Sections 77 and 78 of the Finance Act, 1994 and have challenged the same in the present appeal. 3. As per facts on record, the appellant is a partnership firm of Ex-Service men engaged in providing the security services. They were duly registered with the Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is seen that the Additional Commissioner vide his impugned order confirmed the demand and also imposed penalty of ₹ 200 per day or at the rate of 2% of the Service Tax per month, subject to the maximum amount of ₹ 16.51.492/-, in terms of the Provision of Section 76 of the Finance Act, 1994. In addition, penalty of identical amount was imposed under Section 70 of the Act. 6. Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various source like Television and newspaper as also repeated advertisements in the newspaper and television, by Directorate of Audio Visual Publicity Wing of the Government, they entertained a view that security persons salaries would not form part of the value of the service tax. In the absence of any malafide on their part, the invocation of penal provisions is not justified. 10. I note th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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