2017 (4) TMI 648

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....anjay Jain, AR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J) (for the Bench)]. - The short issue involved in the present appeal is as to whether the appellant, who were working under works contracts with the Indian Oil Corporation for construction of petrol pump, were required to pay the service tax for the period prior to 1-6-2007. Both sides agree that the issue is now cov....

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....the part of the assessee to entertain a bona fide belief about non-taxability of service being provided by them. She submits that the said part of the order does not stand challenged by the Revenue. If that be so, the same reasonable belief on the part of the assessee would result in denial of extended period to the Revenue. 2. We find force in the above arguments of the learned advocate. Th....