2018 (6) TMI 137

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....s): Mr. A.K. Saini, A.R. Per : Devender Singh The appellants are in appeal against the impugned order dt. 22.12.2009. 2. Brief facts of the case are that the appellants are engaged in providing taxable services in the category of the "Authorized Service Station" and "Business Auxiliary Services". On the basis of an information, their balance sheets for the year 2004-05 and 2005-06 were scruti....

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....es under Sections 76 and 78. However, the penalty of Rs. 4,000/- under Section 77 was reduced to Rs. 3,000/-. Aggrieved from the order of Commissioner (Appeals), the appellants have filed this appeal. 3. Ld. Consultant for the appellants submits that the appellants do not want to contest the demand of service tax and interest, which they have already paid on 15.03.2007 much before the issuance of....

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....rest thereon. Accordingly, the service tax of Rs. 57,248/- and interest thereon is upheld. As for penalties, we find that the service tax was levied on Business Auxiliary Service w.e.f. July 2003. Therefore we find force in the contention of the appellants that they were under bonafide belief, due to the said service being new, that job work which they got done from outside small workshops/mechani....