2010 (6) TMI 42

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..... vate persons. However in respect of services rendered to government organizations like Municipal Corporation of Rajkot and GIDC etc. they did not pay the service tax. As per the appellant the tax was not paid under a bonafide belief that as the service is to government organization, no tax is liable to be paid. – Held that: reflecting upon his bonafide impression, penalty set aside. - ST/08/10 - .....

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..... ot and GIDC etc. they did not pay the service tax. As per the appellant the tax was not paid under a bonafide belief that as the service is to government organization, no tax is liable to be paid. It also stands clarified by the learned advocate that no tax was actually charged from them by the service takers. Learned advocate submits that had they known that service tax is to be paid, they would .....

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..... . I also note that they could have raised the bills for service tax against the government organizations, who would have paid the same to the appellant in addition to the consideration for the services and the appellant would have deposited the same with the Revenue. As such no profit can be said to have been made by the assessee by not adopting above route, thus reflecting upon his bonafide impre .....

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