2010 (9) TMI 788

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..... d by them during the said period - They have subsequently paid the service tax along with interest – Held that:- penalty of Rs. 100/- under section 76 and Rs. 100/- under section 77, leniency invoking the provisions of section 80 of the Finance Act, appellant was small scale service provider, their claim that they were entertaining the bona fide belief that they were not liable to pay service tax .....

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..... der the category of Architect services. The dispute relates to the period March, 1999 to March 2001. The appellants though had taken registration as service provider failed to file returns and pay the service tax in respect of service charges received by them during the said period. They have subsequently paid the service tax along with interest. The original authority initiated the proceedings fo .....

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..... Architects v. Union of India [2007] 6 STT 112 they were under the bona fide impression that no Service tax was payable by them as architect, The view taken by them was the same view as taken by the Hon'ble High Court though in an interim order. Subsequently, when they came to know about their liability to pay Service Tax, they paid the entire service tax along with interest before issue of show-c .....

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