TMI Blog2008 (5) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have deposited the duty amount as also the Interest immediately on detection by the Department - penalties imposed upon the appellants are set aside by invoking section 80 - ST/195/2007 - A/1038/2008-WZB/AHD, - Dated:- 16-5-2008 - Ms. Archana Wadhwa, Member (J) Shri S. J. Vyas, Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order]. - The appellant are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial service tax along with interest. The said tax and interest stand paid by them subsequently in March, 2005 and April, 2005. 2. On the above basis, proceedings were initiated against them vide show cause notice dated 28-8-2005 for appropriation of the above deposited tax amount along with imposition of penalty. The original Adjudicating Authority confirmed the demand and interest and also im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax on the value of the services so provided. They were also never advised by the, Official Liquidator to pay service tax. They have also relied upon the Hon'ble Gujarat High Court's decision dated 4-8-2005 wherein while disposing of the prayer of the funds to settle the security agencies bills, the High Court observed that the payment of service tax should be made to the security agencies on pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other assessee similarly situate were also not paying any service tax in respect of services so rendered to the Official Liquidator is sufficient to strengthen the appellant's belief. In all other cases, they were paying service tax and as such, the appellants plea of bona fide cannot be ignored. I also note that the appellants have deposited the duty amount as also the Interest immediately on d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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