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TMI Blog2018 (1) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee ORDER Per: Archana Wadhwa On matter being called, neither anybody appeared on behalf of the appellant nor is there any adjournment request in spite of the notice having been sent to them well in advance. Accordingly, I have heard the learned A.R. appearing for the Revenue and have gone through the impugned orders. 2. It is seen that the appellant as well as the Revenue has challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the salaries of the security guards is also to be a part of the value of the service, for which proceedings were initiated against them by way of issuance of a show cause notice, invoking the extended period of limitation. It is also seen that the appellant before issuance of show cause notice, deposited duty alongwith interest and only challenged penalty on the ground that they were under bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals, one by the appellant and other by the Revenue. 8. It is seen that the issue of cum duty price stands settled by Catena of judgments of the Higher Courts and is no longer res-integra. No infirmity can be found in the order of Commissioner (Appeals), in this regard. Accordingly, Revenue's appeal is rejected. 9. As regards the assessee's appeals, it is seen that only challenge is to impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be concluded that the issue was not free from the doubt, thus leading to a bonafide belief on the part of the appellant that no service tax is liable to be paid on the same. As soon as the Revenue pointed out the said fact to the appellant, they deposited the service tax alongwith interest In such a scenario invocation of penal provision against the assessee, cannot be appreciated. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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