2014 (5) TMI 66

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e has challenged the judgment of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') dated October 01, 2013, raising the following questions of law for our consideration: "(a) Whether in the facts and circumstances of the case, ignorance of law pleaded by the respondent would cover within the bracket of 'reasonable cause' under sectio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent-assessee for short payment of service tax. The respondent is engaged in providing security services. For the period under consideration, he had short paid the service tax. The proceedings were initiated for recovery as well as penalty. The Commissioner holding that the respondent had manoeuvering intention in not paying the service tax in full. The respondent approached in appeal. The Tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X