2018 (12) TMI 503

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....air During the course of Audit it was pointed out that the appellant have not discharged the service Tax liability on the service of Man Power Supply Service. The appellant have paid the Service Tax along with interest on pointing out by the Audit and intimated to the department, regarding acceptence of the liability and payment thereof, Vide their Letter dated 18.12.2012. Thereafter a show cau....

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....nafide belief that service being provided to SEZ Unit i.e. S.R Project Private Limited is not liable for the Service Tax. 3. Shri. T.K. Sikdar Ld. Assistance Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of the records, I find that the limited issue to be dec....