2018 (4) TMI 1107

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....Veerabhadra Reddey, JC (AR) for the Respondent ORDER Per: Archana Wadhwa After hearing both sides, we find that the appellant has been taxed under the category to Tour Operator's service to the extent of Rs. 1,58,079/- It is further seen that the appellants have contested the said demand on the ground that they were merely engaged in transporting the employees of two....

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....e appellant fairly concedes that the said service tax amount was actually collected from the clients but was not deposited with the Revenue, under a bonafide belief that no tax is payables We note no merit in the contention of the Ld. Advocate. If they are under the bonafide belief that no tax is payable by them we really fail to understand why the same was collected by the appellant from their cl....

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....much as the dispute was a bonafide dispute of interpretation of the legal entry, penalty be set aside. 3.1 Though we find that the appellants had collected service tax from one of the parties, whereas the other client has not paid the same but as explained by the Ld. Advocate, the collection of tax from one of the clients was in terms of the agreement which was different both the clients.....