2018 (4) TMI 1107

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..... al allowed. - ST/456/2009 - Final Order No. 43484/2017 - Dated:- 21-12-2017 - Smt. Archana Wadhwa, Judicial Member and Shri B. Ravichandran, Technical Member Shri R. Balagopal, Consultant, for the Appellant Shri K. Veerabhadra Reddey, JC (AR) for the Respondent ORDER Per: Archana Wadhwa After hearing both sides, we find that the appellant has been taxed under the categ .....

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..... their client but not deposited with the Revenue. The same stands confirmed under the provisions of Section 73 A of the Finance Act, 1994 as made applicable to service tax matters. 2.1 Ld. Advocate appearing for the appellant fairly concedes that the said service tax amount was actually collected from the clients but was not deposited with the Revenue, under a bonafide belief that no tax is pa .....

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..... on being pointed out by the Revenue, the appellants have paid the tax subsequently at the time of appeal before the Commissioner (Appeals). He is not disputing the same. The prayer of the Ld. Advocate is that in as much as the dispute was a bonafide dispute of interpretation of the legal entry, penalty be set aside. 3.1 Though we find that the appellants had collected service tax from one of t .....

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