2010 (5) TMI 93

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..... 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 produc .....

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..... ping-cleaning services, mainly to the International Organizations i.e. UNO, UNICEF etc. 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 confirm .....

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..... entitled him to the benefit of the Notification. As such, in the peculiar circumstances of the case, penalty is not warranted. 4. We agree with the above contention of the appellant. Accordingly, we confirm the demand of service tax as not contested. However, keeping in view that the appellant is providing services to the International Organizations, which fact is accepted by the lower authoriti .....

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