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2016 (9) TMI 238

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..... there is no delay in discharging service tax liability on being pointed out and justifiable reason as to non-receipt of payments from the State Electricity Board is given. The appellant carried a bonafide belief that these services would not be covered under ‘business auxiliary service’, thus invocation of section 80 justified - lower authorities should not have issued the show cause notice to th .....

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..... this case is regarding service tax liability during the period April 2007 to October 2007 under the category of business auxiliary service for supervising the loading work of coal into wagon as per contract with various Electricity Boards. The adjudicating authority, after considering the submissions made by the appellant, has confirmed the tax liability, appropriated the amounts paid by the ap .....

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..... 07 and January 2008 along with interest. He would submit that the show cause notice was issued on 10/10/2011 which should not have been issued as the issue is covered by the provisions of sub-section (3) of Section 73 of the Finance Act, 1994 and this ground was taken up before the adjudicating authority who did not accept this contention. It is his submission that they had explained the delay a .....

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..... t could have carried a bonafide belief that these services would not be covered under business auxiliary service . 7. We also note, the fact that the appellant himself had discharged the service tax liability on being pointed by the audit department immediately. In our considered view, lower authorities should not have issued the show cause notice to the appellant for the demand of the servi .....

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