Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 542 - AT - Service TaxIssue of SCN in the name of proprietor and not in the name of proprietorship firm - business of security agency - Contention is that assessee is Veerjawan Securities Services and not Shri S.N. Mahajan. - Further appellant submitted that as there is no allegation of suppression or misrepresentation etc. has been alleged against them in the SCN, therefore penalty under Section 78 is also not sustainable. The same order was challenged before the Commissioner (Appeals) where demands got requantified. Against the said order, appellant is before tribunal. Held that - Proprietorship concern is known by the proprietor of the firm and there is no entity can be identified without the proprietor. Therefore, the person providing the service is only Shri S.N.Mahajan whether he is providing the services in the name of Veerjawan Securities or Jai Jawan Securities. - Demand of service tax confirmed. Regarding penalty - held that:- in the show-cause notice, no allegation has been made against the appellant for fraud, therefore penalty under Section 78 is waived. Penalty under Section 75A and 77 stands confirmed.
|