2014 (10) TMI 643

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.... Shri J. Nair, AR, for the Respondent. ORDER This appeal is directed against the O-I-A No. 24/11/ Comm(A)/CMC/RAJ, dated 15-2-2011. 2. Heard both sides and perused the records. 3. The relevant facts that arises for consideration are the appellant had, during the material period 10-9-2006 to 20-12-2006, rendered services of electrical illumination services in the functions or....

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....is that the appellant herein was under the bona fide belief that no tax liability arises since he has rendered the services to the State Government for celebration of national holidays. 6. On perusal of records, I find that it is a fact that the appellant has provided temporary electrical illumination service to Govt. of Gujarat for celebrations of Independence Day, Republic Day and other ....