2016 (12) TMI 860

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....for the Appellant. Mr. Amit Agrawal, counsel for the Respondent. ORDER By this Central Excise Appeal, the appellant Department challenges the order of the Customs, Excise and Service Tax Appellate Tribunal, dated 14/07/2015, so far as it discharges the respondent Assessee of its liability to pay the penalty. 2. The respondent Assessee was dealing in the sale of recharge coupons/voucher....

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....ppellant Department and set aside the order of the Appellate Tribunal that the respondent Assessee was not liable to service tax. The Tribunal, however, held by invoking the provisions of Section 80 of the Finance Act, 1994 that though the respondent was liable to pay the service tax, the respondent Assessee would not be required to pay the penalty. The order of the Tribunal so far as it rejects t....

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....finding of fact that it was possible for the respondent Assessee to entertain a bona fide belief that it is not liable to service tax. The submission made on behalf of the appellant Department that, as the respondent Assessee had secured the service tax registration in the year 2004 and had not paid the service tax despite demands, the Department had rightly held that the respondent Assessee was w....

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....ourt in the year 2006 and the other decision relied on by the counsel for the Department is rendered by the Hon'ble Supreme Court in 2011. Admittedly, the relevant period, during which the respondent Assessee did not pay the service tax, is 2003 to 2008. A Clear finding of fact has been recorded by the Tribunal that the sale of recharge coupons/vouchers purchased from the telephone service pro....