2018 (9) TMI 1276

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..... lty. Held that:- The appellants have not disputed the fact that they have collected extra Service Tax from their clients. As such the same is required to be paid by the assessee and accordingly the demand along with interest confirmed. Penalty - Held that:- There can be a bona fide belief on the part of the assessee that the tax is required to be paid only on the assessable value of the serv .....

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..... ue. As such by observing that the entire tax collected by the assessee from their clients is required to be paid, differential amount to the extent of ₹ 43,420/- stands confirmed against them. 2. We note that the appellants have not disputed the fact that they have collected extra Service Tax from their clients. As such we find that the same is required to be paid by the assessee and acco .....

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