TaxTMI 
TaxTMI 
2016 (9) TMI 238
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....hik, Asstt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Original No: 36ST/2012/C dated 30/07/2012 passed by the Commissioner of Central Excise & Customs, Nagpur. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding service tax liability during the period April 2007 to October 2007 under the category of 'b....
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....al Handlers Pvt Ltd v. Commissioner of Central Excise 2015 (38) STR 897 (SC). It is his submission that due to such litigation being carried out at various levels, they did not discharge service tax liability but on being pointed out by the audit department, paid the amount in December 2007 and January 2008 along with interest. He would submit that the show cause notice was issued on 10/10/2....
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....nformed the department by letter dated 28/01/2008. In the said letter, we notice that the appellant had explained that the delay in discharging the service tax liability was due to non-receipt of the payments from their clients who are State Electricity Boards. It is also noticed that the appellant could have carried a bonafide belief that these services would not be covered under 'bus....