TMI Blog2007 (10) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... and reduced the penalties of Rs. 10,000/- imposed under Section 76 and Rs. 1,19,511/- imposed under Section 78 of the Finance Act, 1994 to Rs. 5,000/- and Rs. 25,000/- respectively. The appeal seeks to restore the penalties. 2. The facts of the case are that M/s. Ashok Security Services, Tirunelveli had rendered security service to various persons during the period 16-10-98 to 31-8-03 without following the legal formalities, such as registering itself as 'service provider' with the Central Excise department, filing returns etc. After following due process of law, the original authority demanded an amount of Rs. 1,19,511/- being the service tax due and not paid, along with equal amount being interest due. Penalties of Rs. 500/- each was im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djournment. Hence I take up the appeal. 1 3 In the impugned order, the Commissioner found that the respondents had contravened the provisions relating to registration, filing of returns and payment of service tax. Before the Commissioner (Appeals), the respondents had argued that they were sub-contractors of M/s. Batliboi Enxco (P) Ltd., M/s. R.S. Windhtech and M/s. Version Software Ltd., who had redeployed the services of the respondents to various windmills who had entered into contracts with the above parties for maintenance of their windmills on an annual basis. The assessee had contended that the above parties were the 'service providers' and not the assessee. The assessee had taken the stand that the impugned ser vices were part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t found that the respondents had evaded payment of service tax intentionally. From the circumstances of the case, the penalties imposed in the impugned order cannot be held to be inconsistent with the law as interpreted by the above decisions of the Tribunal relied on by the Commissioner (Appeals). The number of days by which the payment of service tax was delayed is not on record and is not furnished by the departmental representative. Therefore, the correctness or other wise of the penalty imposed under Section 76 by the original authority cannot b easily determined. Original authority had imposed a penalty of Rs.10,000/- under Section 76 of the Finance Act, 1994 whereas the tax due was Rs.1,19,511/-. As per the ground in the appeal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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