Cce, Chennai Vs. M/S. Top Detective Security Services Ltd.

Cce, Chennai vs M/S. Top Detective Security Services Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Mar 04, 2010

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Citation: sooperkanoon.com/943408
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Dr. Chittaranjan Satapathy, Technical Member
Decided On: Mar 04, 2010
Case Number: Appeal No. S/114 of 2006
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce, Chennai

Advocate Shri T.H. Rao, SDR for the Appellant. Shri M.N. Bharathi, Advocate for the Respondents.

Respondent

M/S. Top Detective Security Services Ltd.

Excerpt

heard both sides. the department is in appeal against the order of the commissioner (appeals) setting aside the penalties imposed on the respondents. i find that the lower appellate authority has passed a detailed reasoned order and has applied the provisions of section 80 for setting aside the penalties. as such, the impugned order calls for no interference. consequently, the department’s appeal is dismissed.

Full Judgment

Heard both sides. The Department is in appeal against the order of the Commissioner (Appeals) setting aside the penalties imposed on the respondents. I find that the lower appellate authority has passed a detailed reasoned order and has applied the provisions of Section 80 for setting aside the penalties. As such, the impugned order calls for no interference. Consequently, the Department’s appeal is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Cce, Chennai vs M/S. Top Detective Security Services Ltd. Same Subject Service Tax Same Judge The Honourable Dr. Chittaranjan Satapathy, Technical Member