2016 (1) TMI 347

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....HI) Tax appeal is filed by the Revenue challenging the judgement of CESTAT dated 16.4.2015 raising the following questions for our consideration : "1. Whether the ld. Tribunal has correctly concluded that there was no bonafide belief on the part of the assessee that such amount was not taxable, when they were aware that certain changes have been made in Service Tax legislation from 16.06.2005,....

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....e for said failure. The question therefore, to be decided in such case is whether the assessee established such reason for failure. The Tribunal in the impugned judgement noted that explanation(3) of section 67 of the Finance Act was added with effect from 13.5.2005 as under : "Explanation 3 For the removal of doubts, it is hereby declared that the gross amount charged for the taxable service....