2016 (11) TMI 1458

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....R.) for the Revenue ORDER Per: Shri P. K. Choudhary The issue involved in this appeal relates to waiver of penalty of Rs. 9,34,692/- imposed under Section 78 of the Finance Act, 1994. 2. Briefly stated the facts of the case are that M/s Hrishkesh Baishya, the appellant herein, is a Class I (A) registered Government Contractor and is engaged in the business of construction, repair and r....

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....s warranting imposition of penalty under Section 78 of the Finance Act, 1994. Non-compliance to the provisions of Service Tax is merely because the appellant was not aware about the statutory provisions of the service tax. Since he is mostly providing services on civil contracts in respect of construction, repair and renovation of civil structures with various Government Department in the State of....

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....hows that the appellant was in fact under the bonafide belief that the services provided by him are not taxable under the provisions of Finance Act, 1994. On perusal of the G.R.7 Challans, it is observed that the appellant has paid the service tax along with interest prior to filing of appeal before this Tribunal, as under : Date of payment   Amount of payment 03.02.2014 Servic....