9911796707
TMI Blog2010 (11) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act, is liable for penalty - In the present case in the beginning, the Service Tax is for manpower recruitment agency thereafter the scope was extended and manpower recruitment or supply agency comes under the purview of service tax - in the contention of the appellant that they are under the bona fide belief that the appellants are not liable for Service Tax - Decided in the favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with interest. The appellants are not challenging the demand of service tax. Only contention of appellant is that appellants …… under bona fide belief that they are not liable for paying service tax and as per the provisions of Section 80 of the Finance Act, the appellants are not liable for any penalty as they were under the reasonable belief that they are not provider of any serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is liable for Service Tax and as appellant had paid the service tax with interest and appellant failed to got registered with the Revenue authorities and had not paid the tax therefore are liable for penalties. 5. I find that appellants are seeking the protection under Section 80 of the Finance Act. Section 80 provides that "Notwithstanding with anything contained in the contention of prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Similarly, earlier the service provided by commercial concern is covered under the scope of Service Tax which was subsequently amended w.e.f. 16-6-2005 by substituting the word commercial concern with a person. In these circumstances I find merit in the contention of the appellant that they are under the bona fide belief that the appellants are not liable for Service Tax. Therefore the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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