2015 (12) TMI 88

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..... epresentative ORDER Per : Mr. P.M. Saleem The appellant herein is a proprietary concern providing Security Agency Services to their clients from their separate offices located at Ahmedabad, Bangalore, Cochin and Tuticorin. They had taken service tax registration for their unit at Ahmedabad were paying service tax. Their offices situated at other places were managed by their manger. In these lo .....

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..... te has no jurisdiction for issuing such show cause notice or demand service tax. Therefore, he contends that the show cause notice and the impugned Order-in-Original are not sustainable. He submits that though this was the case, they, in all fairness, had paid the service tax on the amount collected by their units at the other places. This is clearly evident from Paras  2.4 and 2.5 of the sho .....

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..... earned Consultant submits that this is a fit case to waive the penalties under Section 80 of the Finance Act, 1994. 3. On the other hand, learned Authorised Representative for Revenue submits that service tax were collected by the appellant from their customers and it should have been deposited to the department in time. He submits that the penalties imposed on the appellant are therefore justifi .....

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