2016 (6) TMI 317

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.... for the Respondent. ORDER These two appeals are taken up together for disposal as they are against a common appellate order dated 09/12/2015 of Commissioner, Customs & Central Excise (Appeals), Jaipur. The appellants are engaged in providing service of billing, cash collection etc. to M/s Ajmer Vidyut Vitran Nigam Ltd., Sikar. Proceedings were initiated against them for recovery of service tax ....

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....re rendered for a statutory body under Government of Rajasthan as per the terms of contract. They have pleaded that they were unemployed and took the work without understanding the complexity of service tax law. They have no intention to willfully evade tax and they followed the practice of contractors similarly placed. 3.  The learned AR submitted that the case was enquired into by the Depa....