2006 (4) TMI 39

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....of the Order-in-Appeal No. 45/2005, dated 23-02-2005, 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 Pro....

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....ion of the learned Advocate that certain amounts 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 b....