2016 (10) TMI 1122

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..... .. In the present case, the appellant is not disputing the demand of tax along with interest, which they have already deposited - The main contention of the appellant is that they are a small partnership firm and there was a bona fide belief that no tax is leviable thereon. The Adjudicating Authority have not invoked section 78 in respect of demand of Service Tax of ₹ 10,19,908/- and ther .....

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..... e to industrial and other clients. A show cause notice date 13.10.2006 was issued proposing demand of Service Tax of ₹ 17,56,569/- and Education Cess ₹ 6,155/- for the period from 2001-02 to 2004-05 along with interest and penalty. After receipt of the show cause notice, the appellant paid the Service Tax amounting to ₹ 10,19,908/- according to their calculation. The Adjudicating .....

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..... t of tax etc.. In the present case, the appellant is not disputing the demand of tax along with interest, which they have already deposited. I find that the Adjudicating Authority had not invoked the demand of Service Tax of ₹ 10,19,908/- which they have paid after receipt of the show cause notice. The main contention of the appellant is that they are a small partnership firm and there was a .....

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