2015 (3) TMI 790

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..... ed by the DR on the matter and is not a finding or conclusion drawn by the Tribunal - As regards para 5.9, in the said para we have given consideration to the various contentions raised by both the sides and thereafter came to the conclusion that the plea of the bonafide belief claimed by the appellant cannot be accepted. Thereafter in para 5.10, we have recorded that the appellant has collected s .....

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..... e appellant, M/s Balaji Society submits that para 4.6 of the impugned order needs to be deleted as it is incorrect to say that the appellant collected service tax from the students but did not remit the same till the investigation was conducted. Para 4.6 read with para 5.9 of the impugned order gives an impression that the appellant collected service tax but failed to remit the same to the exchequ .....

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..... regard so as to establish bonafide belief. He further points out that if such issues are taken up by way of rectification of mistake, it would create a bad precedent as every contention raised by the department could be challenged by way of rectification of mistake application. 3. We have given careful consideration to the submission made by both the sides. 3.1 As regards para 4.6, in the sa .....

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