2013 (8) TMI 883

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....rintendent (AR), for the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the impugned order assed by the Commissioner (Appeals). 3. Brief facts of the case are that the appellant is a Chartered Accountant and as per the provisions of Section 65(83) of the Finance Act, 1994, services rendered by the Chartered Accountant are liable to Service Tax. A Show Caus....

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....r. P.K. Shetty, advocate. The appellant also submitted that as the amount of Service Tax has already been paid, therefore, the appellants are only contesting penalties imposed under the impugned order. 5. The contention of the appellant is that as the service regarding which the demand is confirmed is not performed by the Chartered Accountant, rather the services received from other professi....

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....t produced some copies of invoices. Protection under Section 80 of the Finance Act, 1994 is also sought in view of the Notification No. 59/98-S.T. as the appellants were under the bona fide belief that the activities undertaken by the appellants are not covered under the provisions of Section 65(83) of the Finance Act, 1994. 7. The Revenue relies upon the finding of the lower authority and s....