2009 (9) TMI 258

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..... om the department, he deposited the service tax amount and on pointing out by the department he has to pay the interest also on that amount, he paid the interest also. The appellant was under the bona fide belief, did not deposit the service tax in time. Thus there is no merit in the impugned order and the same is set aside, the appeal is allowed with consequential relief. - ST/218 OF 2008 - A/5 .....

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..... e records of appellant, the department had noticed that, service tax was collected by the appellant but had failed to deposit the same with the treasury. Penalties under sections 77 and 78 were dropped but the penalty under section 76 of the Finance Act was confirmed for failure to pay service tax on due date. Aggrieved from the same, the appellant is before me. 4. Shri M.M. Mehta, the Finance C .....

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..... ingly, the penalty on the appellants may not be imposed. 5. Heard. 6. On examination of the record, I find that although the appellant has collected the service tax but the applicant was not aware under which head he has to deposit that service tax amount and after confirmation from the department, he deposited the service tax amount and on pointing out by the department he has to pay the inte .....

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