Appellant had bonafide believed that he is not liable to pay ...
Appellant pays service tax with interest after audit notification, avoids penalty due to genuine belief of non-liability.
September 27, 2016
Case Laws Service Tax AT
Appellant had bonafide believed that he is not liable to pay service tax but during the audit, the audit party informed him that he is liable to pay service tax, then he immediately paid the entire service tax along with interest - No penalty - AT
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