9911796707
TMI Blog2011 (9) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... paid service tax - original authority confirmed service tax alongwith interest and imposed penalty - appellants submits that they were under the bonafide belief that they were not liable to pay service tax in respect of the security agency service provided by them to a 100% EOU and the Pollution Control Authority of the Karnataka State - appellant is a small time service provider. In this connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority confirmed service tax demand of Rs. 48,746/- along with interest and imposed equal amount of penalty under Section 78 of the Finance Act, 1944. On appeal by the party, the Commissioner (Appeals) has upheld the order of the original authority. 4. The learned Advocate for the appellants submits that the appellants were under the bonafide belief that they were not liable to pay service tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 364 (Kar.)] (iii) Commissioner of Service Tax, Bangalore Vs. Vinayaka Travels [2011 (23) S.T.R. 5 (Kar.)] 5. The learned Jt. CDR strongly supporting the order of the Commissioner (Appeals), submits that no cause has been shown that the appellants were under bonafide belief that no service tax was liable in respect of the service provided to the above parties, especially when they were paying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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