9911796707
TMI Blog2014 (1) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... ant was providing security services to various customers during the period from 2001-2002 to 2004-2005. They were paying service tax collected from their customers but in respect of four customers who were basically PSUs, they neither collected the service tax nor paid the same. On being informed that they have to pay the service tax irrespective of the collection of the same from the customers, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He also submits that since the appellant had paid the money from own pocket and the omission happened because of lack of sufficient knowledge of the legal provisions, a lenient view by invoking the provisions of Section 80 of the Finance Act, 1994 may be taken. He relies on the decision in the case of CCE, Mangalore vs. Tiger Service Bureau: 2011 (21) S.T.R. 364 (Kar.) to submit that in that cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived this service had paid the amount of service tax even though they were PSUs. The claim of the appellant is that he entertained a bona fide belief that when service is provided to PSUs and service tax is not collected, he may not be liable to pay service tax. It is to be believed having regard to the nature of service, the service provider and the transactions involved. Under these circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al consequence, he has paid the tax at the earliest in two installments. 5. Having regard to the facts and circumstances of this case and after considering the decision of the Hon'ble High Court, I consider it appropriate that in this case provisions of Section 80 of Finance Act, 1994 is required to be invoked in favour of the appellant. Accordingly the appeal is allowed by way of setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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