2014 (11) TMI 789

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....A.K. Nigam, AR ORDER Per: B.S.V. MURTHY; Service Tax of Rs. 30,89,893/- with interest has been demanded with imposition of equal penalty on the appellant on the ground that appellant did not pay service tax on 'Survey and Map Making Service' rendered by them. 2. Learned counsel submitted that it was the claim of the appellant that the main contractor has paid the entire amount of tax and there....

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....erification whatsoever and demand has been confirmed against the appellant. He submits that the contract was passed on to the appellant on a back to back basis and therefore the main contractor had not rendered any service and therefore the procedure followed by them for payment of the entire tax by the main contractor was sufficient. 3. We have considered the submissions made by both the sides. ....

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....omes payable. However in the case of extended period, there has to be suppression of fact or mis-declaration. In this case if an assessee believed in a bona fide manner that he is not liable to pay service tax and there are sufficient grounds for such plea and such plea is not a blind belief, he cannot be found fault with if the assessee considers that the tax is non-taxable. This would mean that ....