2017 (5) TMI 53

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....appellants paid the service tax to the tune of Rs. 19,79,202/- after the issuance of show cause notice dated 19.09.2011. The interest as well as the balance service tax of Rs. 30,773/- was paid later on 11.10.2013. After adjudication, the adjudicating authority confirmed the demand, interest and imposed equal penalty under Section 78 besides imposing separate penalty under Section 77 for non-filing/late filing of returns. In appeal the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, the Ld. Counsel Ms. A.S.K. Swetha submitted that the appellant failed to discharge the service tax liability only for the reason that during the relevant time the issue whether renting of immovable property services is ....

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....1) would not apply. That the failure to pay service tax and interest was only on the bonafide belief that the services are not taxable and it was not due to any fraud, suppression of facts or wilful mis-statement as alleged by the department. She therefore prayed to set aside the penalties imposed. 3. Against this, the Ld. AR. Sh. M. Chandra Bose has adverted to para 13 of the impugned order. He submitted that the appellants have not filed ST-3 returns for the year 2009-10 and 2010-11. That therefore the appellants have deliberately suppressed the facts with regard to the providing taxable services with intent to evade payment of service tax. That even at the time of personal hearing before the adjudicating authority the appellants did not....