Imposition of penalty - service tax with interest paid before issuance of SCN - the bonafide belief that...

Imposition of penalty - service tax with interest paid before issuance of SCN - the bonafide belief that one is not liable to pay the tax has to be based on some facts on record which led to the belief - appellant belief was neither supported by any reasonable explanation nor on a ruling of the some authority that it not liable to pay service tax on outward transportation - no benefit of section 80 .....

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