2012 (4) TMI 131

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..... to the State Government and under bona fide belief, service tax was also paid under the same challans - it is true that the appellant has paid the service tax regularly but under the State Government challans which was later transferred to the Central Government account, and that, as the appellant could not appear before the adjudicating authority, therefore, these facts were not considered by tha .....

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..... s of the case are that the appellant are engaged in the activity of selling of SIM cards and registered with the service tax department. They are paying service tax regularly but not on proper challans of the Central Government, but they are depositing the same to the State Government and not filing their regular returns. Therefore, a show cause notice was issued for demand of service tax which wa .....

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..... view of these submissions, the appellant prays that the matter be remanded back to the original adjudicating authority for considering the submissions of the appellants afresh and pass appropriate order. 5. Considering the submissions made on behalf of the appellant and perusing the records, we find that it is true that the appellant has paid the service tax regularly but under the State Govern .....

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