2012 (10) TMI 407

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....sides duly represented by Shri Naveen Mullick, learned Advocate appearing for the appellant and Shri Bharat Bhushan, learned AR for the revenue, I find that Service Tax of Rs. 2,61,309/- stand confirmed against the appellant for the period July, 2003 to August, 2006 on the ground that they have received technical /testing/ inspection and certification services from their foreign collaborators / no....

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....same, having deposited. However, the appellants contention is that such non-payment of Service Tax was not on account of any mala fide on their part inasmuch as the tax paid by them was available as credit. He also submits that the appellants are paying huge excise duty in respect of their final product out of their PLA. There is no evidence of anv suppression or misstatement, with mala fide inten....