2015 (9) TMI 47

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rayer in the appeal is to set aside the penalties imposed under the provisions of service tax law inasmuch as there is no contest to the duty and interest confirmed against the appellant in respect of GTA services so received by them. 2. The appellant submits that they are engaged in the activity of research, production and marketing of various varieties of seeds for agricultural purposes. This a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs, they immediately paid service tax along with interest. In such a scenario, he submits that there was no question of issuance of show-cause notice for imposition of penalties in terms of the provisions of Section 73(3) of the Finance Act, 1994. 3. After hearing the learned DR, I find that the said Section 73(3) is to the effect that if an assessee pays the short-paid or non-paid service tax ei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....basis, inasmuch as it was not the appellant who had provided the services. In such a scenario, they submit that they were under a reasonable bona fide impression that no tax is required to be paid by them. As soon as they were pointed out that they were liable to pay service tax, the same was paid immediately before the issuance of show-cause notice. 3.2 The Tribunal in the case of Ratindranath K....