2017 (1) TMI 304

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...., Advocate  for Appellant Shri M.P. Damle, Assistant Commissioner (A.R.) for Respondent ORDER This appeal is directed against Order-in-Original No. 9/ST/COMMR/KOP/2012 dated 18.04.2012 passed by the Commissioner of Central Excise & Service Tax, Kolhapur. 2.  Heard both sides and perused the records.  3.  On perusal of records, it transpires that the adjudicating ....

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....got attached and in order to pay the bank loan amount, they rented out factory to another sugar factory and they being under bonafide belief that such renting would not amount to services rendered under the category of 'Renting of Immovable Property', did not discharge the Service Tax liability.  We notice that the appellant has discharged the entire Service Tax liability on being pointed out....