2013 (11) TMI 1072

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..... ity was not leviable to service tax. In view of that the applicant has made out a prima facie case for waiver of entire amount of penalty - Waiver of pre deposit granted to assessee. - ST/211/2007 - - - Dated:- 5-6-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri J. Shankar Raman, Advocate For the Respondent: Shri P. Arul, Superintendent (AR) ORDER Per P .....

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..... ribunal as reported in 2010 (18) STR 756 set aside the penalty. The learned AR submits that the Government has given sufficient opportunity even then they have not paid the tax and it is not a case of bona fide belief. He relied upon the decision of the Hon ble Supreme Court in the case of CCE Vs. Prudential Spinners Ltd. 2011 (267) ELT 291 (SC). 4. After considering the submissions of both side .....

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