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2015 (7) TMI 885 - AT - Service TaxPenalty u/s 78 - Outdoor catering service - Held that:- As the purpose of providing snacks and foods has clearly mentioned in the agreement entered into between the appellant and M/s. Lafarge India Pvt. Ltd. therefore, on merits we hold that the appellants are liable to pay Service Tax under the category of Outdoor Catering service on the activity undertaken by them. We further find that as the appellant immediately paid Service Tax when investigation started against them. We are also convinced by the argument that they were under the bona fide belief that they are not liable to pay Service Tax. In these circumstances, the penalty under Section 78 of the Finance Act is set aside. - Decided partly in favour of assessee.
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