2015 (11) TMI 478

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....t : Shri A.K. Goswani, Addl. Commr (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 44/STC/BR/10-11 dated 25.02.2011. 2. The relevant facts that arises for consideration, in short, the appellant herein had registration as service provider. An investigation was carried out and it was noticed that the appellant had not discharged the service tax liabil....

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....ellant would take us through the entire case records. She would submit that the appellant has already paid the service tax liability and the interest thereof. It is her submission that the services for which the tax has been confirmed improperly, as the demands in the case of Manpower Supply is in respect of reimbursement of the employees deputed by them to their associates concerns and the reimbu....

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....lected for online exams and training imparted to corporate clients. It is her submission that appellant has discharged the entire service tax liability and interest thereof hence a lenient view may be taken by setting aside the penalties imposed by the adjudicating authority. She would submit that the provision of section 80 can be invoked in this case as appellant had bonafide belief of non-taxab....

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....ir Grounds of Appeal are directed only towards contesting the penalties imposed by the adjudicating authority. 6.1 On perusal of the records, we find that the appellant had mis-declared the taxable receipts in respect of the transactions which were declared by them to the authorities while filing ST-3 returns, is not disputed. This act itself indicates that the appellant had ulterior motive in ....