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2010 (5) TMI 93 - CESTAT AHMEDABADSecurity Agency and Housekeeping-cleaning services – services provided mainly to International Organizations i.e. UNO, UNICEF - Demand of service tax to the extent of around 27 Lakhs was raised against the appellant for the period 2002 to 2006. The Additional Commissioner while adjudicating the show cause notice, dropped the major part of demand by extending the benefit of Notification No. 16/2002-ST dated 02.8.2002. However, he confirmed an amount of Rs. 58,536/- along with imposition of penalty on the ground that appellant could not produce certificate showing that said services were rendered to the International Organizations. Subsequently, the appellant produced another certificate before Commissioner (Appeals), who reduced the demand to Rs. 30,852/-. – Held that: Since the benefit stand denied only on the ground that certificates showing providing of services to the International Organization have not been produced, penalty waived.
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