2018 (7) TMI 1533

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....ice" for the period January' 2013 to September' 2013. It was also proposed to appropriate the said service tax demand against the amount deposited by them. An amount of Rs. 3,83,973/- which was availed by them as cenvat credit was also proposed to be recovered on the ground that the Appellant had accrued cenvat credit on input services amounting to Rs. 5,07,511/- for the period January' 2011 to March' 2015 out of which Rs. 3,83,973/- was self adjusted for the period from January' 2013 to September' 2013 which is not available to them as they have not claimed the cenvat credit against the input services in their respective ST - 3 Returns for utilization of the same towards the payment of their service tax liability. The notice also proposed ....

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....nt of Hon'ble High Court of Andhra Pradesh in case of M/s Manthena Satyanarana Charitable Trust Vs. UOI 2017 (3) G.S.T.L. 213 (A.P.) that they are also eligible for the exemption from payment of service tax in terms of Exemption Notification No. 25/2012 - ST. He also submits that they had deposited the entire amount of service tax along with interest. The service tax was neither collected by them from their clients which shows that they were under bonafide belief that they are eligible for the exemption. He submits that the penalty imposed against them not be sustained as they had no intention to evade the service tax. 3. Shri Dilip Shinde, ld. AC (AR) appearing for the revenue submits that in earlier period also the Appellant did not pa....