2018 (4) TMI 1168

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....gh (Adv) For The Respondent : Shri Pawan Kumar Singh ORDER Per: Mrs. Archana Wadhwa: The appellant is a small contractor and was providing its services to M/s Dalla Cement Factory and was duly registered with the Service Tax Department. As per the account maintained by M/s Dalla Cement Factory, the services were provided by the appellant but no service tax was paid by them for the peri....

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....e deposited by them on receipt of consideration from the service recipient. In such a scenario it cannot be stand that there was any malafide on their part, thus leading to imposition of penalty. 5. I find that there is no rebuttal to the above fact placed before the authorities below. The demand of service tax is raised on account of the different modes of accounts being maintained by the serv....