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2016 (7) TMI 997 - CESTAT NEW DELHI

2016 (7) TMI 997 - CESTAT NEW DELHI - TMI - Levy of penalty - Non payment of service tax - bondafide belief - it was submitted that the appellant was not aware about the fact that the activities undertaken by it were subjected to levy of service tax under the head “Business Auxiliary Service” (BAS), which was brought to the service tax net with effect from 01.07.2003. - Held that:- the period of dispute in this case is from 01.07.2003 to 30.03.2005. Therefore, we are of the view that the appella .....

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2361/2016 - Dated:- 3-6-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Mr. A.K. Batra, C.A. Mr. Varun Gaba, Advocate - for the appellant Mr. Yogesh Agarwal, DR-For Respondent ORDER This appeal is directed against the impugned order dated 30.09.2009 passed by ld. Commissioner (Appeals) Central Excise & Service Tax, Delhi. 2. Shri A.K. Batra, ld. consultant appearing for the appellant submits that the entire amount of service tax along with interest was paid .....

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