LION SECURITY SERVICES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE Appellants, M/s. Lion Security Services, Chamrajpet, Bangalore seek waiver of pre -deposit of the following penalties imposed on them by the Asst. Commissioner of Service Tax, vide Order -in -Original No. 71/2008 dated 18 -7 -2008 and sustained by the Commissioner (Appeals):

(2.) LD . SDR submits that Section 72 of the Finance Act invoked was in existence during the material period. The Assessee did not respond to the several communications made by the first appellate authority. The Assessee had belatedly filed ST -3 returns after issue of show cause notice. Therefore, penalties imposed by the adjudicating authority and sustained by the Commissioner (Appeals) are in accordance with law. The Appellant may be put to terms.

(3.) ON perusal of the case records and rival submissions, I find that the show cause notice basic to the proceedings invoked non -existent provision Section 72 of the Act. The Commissioner (Appeals) did not give any finding justifying the order of the original authority. Therefore prima facie, the order of the original authority and the impugned order are not sustainable. The Assessee had already paid the tax due, applicable interest and also filed the tax returns. In the circumstances, the application for waiver of pre -deposit of the amounts is allowed.