TMI Blog2016 (4) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... is signed in the year 1999 and they were not liable to Service Tax at the time and hence they did not discharge the Service Tax liability, even after the inclusion the services under the Finance Act for discharge of Service Tax.It is noted that the appellant could have been under bonafide belief as he has been engaged in the rendering the services to public sector hence question of taxability may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Handling Services during the period 16.08.2002 to 31.03.2016. It is undisputed that the appellant had under a contract entered in 1999 rendered the services of loading and unloading and transport of goods with M/s SAIL. Appellant's contract ended on 31.03.2005. On investigation, it came to the notice of the Department that the appellant has not discharged Service Tax liability along with int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalties imposed, appellant/assessee could have been under bonafide impression that this contract is signed in the year 1999 and they were not liable to Service Tax at the time and hence they did not discharge the Service Tax liability, even after the inclusion the services under the Finance Act for discharge of Service Tax. We also note that the appellant could have been under bonafide belief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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