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TMI Blog2017 (10) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed on them for the period 2006-2007 to 2009-2010 for the services provided by them for maintenance and repair of Obra Thermal Power Station, Obra. 2. The brief facts of the case are that during the course of scrutiny of records it was found the appellant is providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the appellant submits that as the taxable turnover is within the threshold limit of exemption, therefore, they are not required to pay service tax. In that circumstances, the demand of service tax is not sustainable and the impugned order to be set aside. 4. With regard to the penalty, he submits although they have collected service tax from the service recipient but they were under bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest. In these circumstances, it cannot be said that appellant was under bonafide belief that they are not required to pay service tax. Therefore equivalent amount of penalty is confirmed under Section 78 of the Finance Act, 1994. 8. With these terms, I do not find any infirmity in the impugned order, the same is upheld. The appeal filed by the appellant is dismissed. (Dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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