2019 (5) TMI 1100

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..... en issued. The appellant has pleaded that they failed to discharge the service tax for the reason that they were not aware that they are liable to pay service tax mainly because the services were rendered to public sector undertaking and also that they were under the bonafide belief that service tax is not required to be paid. The said contention cannot be accepted. The appellant has paid the e .....

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..... 9. After due process of law, the original authority confirmed the demand of ₹ 4,41,541/- along with interest and also imposed equal penalty under section 78 besides penalty of ₹ 5,000/- under sections 77 of the Finance Act, 1994. It was also ordered in the impugned order that service tax and interest already paid by the appellant is to be appropriated. The appellant filed an appeal bef .....

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..... for the reason that they were not aware that they are liable to pay service tax mainly because the services were rendered to public sector undertaking and also that they were under the bonafide belief that service tax is not required to be paid. The said contention cannot be accepted. However, it is seen that the appellant has paid the entire amount of service tax along with interest much before t .....

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