2014 (3) TMI 118

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..... he Tribunal, where the benefit of Section 80 was given to the assessee for their act which shows that assessee was not having a malafide intention to evade payment of service tax. In this case also, the respondent have said that they were not having knowledge that they are required to pay service tax as they were under the belief that service tax is to be paid by Airtel. In these circumstances, be .....

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..... found that the respondent is not registered dealer with the service tax department. Therefore he was asked to pay service tax under the category of Business Auxiliary Service as they are providing services to Airtel. The respondent paid the service tax immediately and obtained the certificate. Later on, show-cause was issued to impose various penalties. The matter was adjudicated and penalties on .....

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..... that they were not having knowledge that they are required to pay service tax as they were under the belief that service tax is to be paid by Airtel. In these circumstances, benefit of ignorance of law goes in favour of the respondent and as per Section 80 of the Finance Act, 1994, the respondent has been able to prove beyond doubt that there was no malafide intention. 5. In these circumstances, .....

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