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TMI Blog2014 (2) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... , Asstt. Commissioner (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of pre-deposit of service tax of Rs.65,24,118/- and penalty of Rs.1.30 Crores imposed under Section 78 of the Finance Act, 1994 and other penalties imposed under various provisions of the Finance Act, 1994. 2. The ld. Advocate appearing for the applicant has submitted that the applicants have been render ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er different categories were separately shown, including the security services, rendered by them to M/s Reliance Engineering Associates Private Limited. It is his submission that they have deposited an amount of Rs.10,78,194/- against the confirmed demand. 3. The ld. A.R. appearing for the Department, has submitted that the invoices were not serially numbered, therefore, the break-up of services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Paper Book issued by Reliance Engineering Associates Private Limited on 12.04.2001 wherein both taxable and non-taxable services were mentioned. Prima-facie, we find that despite security services, they, rendered other services also, which were not taxable during the relevant period and corresponding invoices also support the said facts. We also find that the applicants have deposited an amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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