2006 (4) TMI 22

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3-02-2005, passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellant is a holder of registration for payment of Service tax in respect of security service. While paying the Service tax for the period from April, 2000 to March, 2001, the appellant had failed to include certain elements for the payment of service tax such as Provident Fund, Contribution of ESI, Gratuity, B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were not included for payment of service tax, purely on account of a bona fide belief. After coming to know that amounts have to be included, they have paid the tax after adjudication. The learned Advocate drew our attention to Section 80 of the said Act wherein there are provisions of waiver of entire penalty when Service tax has not been paid on bona fide belief. 5. The learned Jt. CDR pointed....