2012 (9) TMI 338

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....K. Gaule.   1. Heard both sides. Appellant filed this appeal against Order-in-Appeal No.136/ST/KOL/2011 dated 04.05.2011 whereby ld.Commissioner(Appeals) upheld the lower adjudicating authority s order.   2. Briefly stated the facts of the case are that the appellants are providing taxable service namely maintenance or repair and they are holding Service Tax registration. A demand ....

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....at they were not liable to pay Service Tax since their taxable income was below Rs.8 lakhs. However, they have paid for first half of the year 2007 and they were under bona fide belief that they were not required to pay since their total taxable income was below Rs.8 lakhs. The contention is that there was a reasonable cause for their failure to pay Service Tax and therefore they are fully covered....