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2015 (12) TMI 88 - CESTAT AHMEDABAD

2015 (12) TMI 88 - CESTAT AHMEDABAD - TMI - Demand of service tax - Security Agency Services - Imposition of penalty - Held that:- Appellant had paid the service tax due alongwith interest, albeit after the investigations were started, but before issuance of show cause notice. In the facts and circumstances of the case as brought out hereinabove, it appears a fit case for waiving the penalties under the provisions of Section 80 of the Finance Act, 1994, due to the reasons advanced by the Proprie .....

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ellant 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 locations also they have provided the same Security Agency Services and had collected the service tax on the same but failed to deposit the same to the dep .....

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ion and the units at places other than Ahmedabad were running as independent units, his contention is that the officers at Ahmedabad Commissionerate 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 e .....

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