2018 (9) TMI 1277

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..... on any mala fide of the assessee so as to invoke the penal provisions against them. Further the appellant is a public sector undertakings of Government of India and as such cannot have any mala fide intent to evade payment of duty - penalty not warranted - appeal allowed - decided in favor of appellant. - APPEAL No. ST/1645/2011-CU[DB] - ST/A/71915/2018-CU[DB] - Dated:- 8-8-2018 - Mrs. Archana .....

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..... comparing the ST-3 Returns figures with the entries made in profit and loss account as also in balance sheet. 4. Appellant clarified that they were under a bona fide belief that inasmuch as services were being provided to State Governments, there was no obligation on their part to pay the service tax. Further they agreed with the Revenue and deposited the service tax within the period of thirt .....

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