2017 (9) TMI 1320

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..... Choudhary Heard both sides and perused the appeal records. 2. The Ld. Advocate appearing on behalf of the appellant company submits that the appellant was engaged in providing services such as 'Works Contract Service', 'Manpower Recruitment Agency Service' and 'Construction Services'. They were under the bona fide belief that there was no liability to pay Service Tax and had not collected any S .....

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..... the Revenue submits that the appellant had not paid the tax with intent to evade payment of tax and imposition of penalty under section 78 is justified. 4. I find that there is no dispute that the appellant deposited the entire amount of tax along with interest, which was appropriated by the Adjudicating Authority. The dispute relates to the demand of Service Tax under the category of 'works con .....

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