9911796707
TMI Blog2014 (12) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... UDGEMENT PER: R.K. Singh This appeal has filed by the appellants M/s. World Wide Security Organization (hereinafter referred to as the appellants) against Order-in-Appeal No. 133/BPL/2008 dated 18.08.2008 which sustained the Order-in-Original No. 5 D.C./S.T/2008 dated 31.01.2008. In terms of the said Order-in-Original, demand of Service Tax amounting to Rs. 4,03,624/-along with interest was conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants have contended that being a propriety firm they were not a concern and so were not a commercial concern and that there was no suppression as they were under bona fide belief that they were not liable to service tax. 4. We have considered the submissions. It is seen that only during the search on 17.01.2006 it was discovered that the appellants had not paid the impugned service tax wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants have quoted several judgments to the effect that positive evidence is needed to sustain charge of suppression. As is brought out in the preceding lines, the appellants proprietor was fully aware of the Service Tax liability and had in fact taken registration for the other security agency he was running. Further as stated earlier, in his statement Shri V.P. Singh admitted that their se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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