2016 (7) TMI 997

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.... Agarwal, DR-For Respondent ORDER This appeal is directed against the impugned order dated 30.09.2009 passed by ld. Commissioner (Appeals) Central Excise & Service Tax, Delhi. 2.  Shri A.K. Batra, ld. consultant appearing for the appellant submits that the entire amount of service tax along with interest was paid much before the date of issuance of Show Cause Notice and non-payment o....

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....rvice tax along with interest within the stipulated time limit was due to bona fide belief that the appellant was not liable to pay service tax on the taxable services provided by it, which is evident from the fact that Business Auxiliary Service was brought to the taxable service net with effect from 01.07.2003 and the period of dispute in this case is from 01.07.2003 to 30.03.2005.  Therefo....