2019 (3) TMI 1049

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.... S.N. Gohil (A.R.) ORDER Per: Ramesh Nair The appellant are engaged in distribution of Sim Card supplied by Vodafone for which they have received Commission. Initially on 25.10.2004, the appellant had obtained the service tax registration and started paying service tax for the period October 2004 to March 2005 and submitted the half yearly return to the department. On pointing out by the ....

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....ntest the demand. His prayer is only to set aside the penalty under Section 78 invoking section 80. He submits that the appellant is not only the assesse who were not paying the service tax, whereas all the distributors in Saurashtra area were not paying service tax under bonafide belief that the service tax is not payable on distribution of pre-paid sim cards, therefore, there is no malafide inte....