2014 (7) TMI 368

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..... aid the tax with interest and also taking note of the submission that appellant is a chemical engineer, we consider that there is reasonable cause for non-payment of tax during the period. Accordingly, the penalty imposed on the appellant is set aside by invoking provisions of Section 80 of the Finance Act 1994 - Decided in favour of assessee. - ST/25083/2013-DB - Final Order No . 20374/2014 - Da .....

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..... of the liability, he admitted the liability and paid the entire amount of service tax and interest thereon. Thereafter proceedings were initiated by imposition of penalty and appropriation of the amount already paid. 3. The learned Chartered Accountant submits that appellant had a bonafide belief that they are not liable to pay service tax on construction service. He was a chemical engineer and .....

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