2019 (5) TMI 589

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..... of service. The service provided along with value has been declared in the ST-3 return. This clearly shows that the appellant under bonafide belief that service to 100% EOU is not chargeable to service tax, not paid service tax accordingly, they have made fit case for waiver of penalty imposed under Section 76 78. Since there is bonafide on the part of the appellant, the penalty under Sectio .....

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..... 23.10.2007. He submits that the value of service provided was declared in the ST-3 return filed on 24.10.2006, therefore, there was no evasion of payment of service tax. Moreover no charge of suppression of fact, wilful mis-statement or mis-declaration etc. He submits that service was provided to 100% EOU, the appellant considering the said service for export was under bonafide belief, no service .....

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..... perintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of records, we find that there is no quarrel on payment of service tax and interest which has already been paid by the appellant before issuance of SCN. Ld. Counsel is contesting only for waiver of pena .....

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