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TMI Blog2013 (12) TMI 1742X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Shri S.Mukhopadhyay, Authorized Representative for the Revenue ORDER The instant appeal has been filed against the Order-in-Appeal No.56/ST/09 dated 22.12.2009 passed by Commissioner of Central Excise (Appeal-I), Kolkata, wherein he upheld the Service Tax demand of Rs.13,53,077/- along with interest and penalty confirmed by the adjudicating authority. 2. The Appellant, M/s Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment w.e.f. 14.09.2000 and regularly paying service tax. They have been filing returns regularly on the taxable value received by them. They have been providing security agency service mainly to Government agencies. During the relevant period, some of the agencies to whom they provided security agency service refused to pay service tax. Whatever service tax collected by them have been promptly dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused the appeal documents. 6. We observe that Appellant have been registered with Service Tax department w.e.f.14.09.2000 and regularly paying service tax and filing returns. The Appellant submits that they have been providing security agency service mainly to Government agencies and some of the agencies to whom they provided security agency service declined to pay service tax. We observe that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observe that the returns filed by the Appellant indicate the taxable value of the services rendered by them and the actual service tax paid by them. After the search by the department, they have again raised separate invoices demanding service tax from the organizations who have not paid service tax, but they declined to pay service tax This clearly indicate that the Appellant has not suppressed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty imposable on the Appellant. 8. In view of the above discussion, we hold that the demands confirmed in the impugned order by invoking the extended period is not sustainable. The Appellant is liable to pay service tax, if any, along with interest, for the normal period of limitation. No penalty imposable on the Appellant. The appeal is disposed of on the above terms. (Order pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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