2012 (10) TMI 407

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....dent. ORDER 1. After hearing both 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 servic....

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....though the appellant is not disputing the 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 suppres....

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.... (supra), the services received from abroad were not taxable up to 18.4.06. As such, majority of the period in the present case is covered by said decision of the Hon'ble Bombay High Court. As regards bona fide, I find that, there could be no justifiable reasons for the appellant not to pay a small amount of Service Tax of Rs.2.61 lakhs approximately when they were paying huge excise duty of their....