2019 (5) TMI 163

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....: M/s.P.Jayalakshmi For the Respondent : Mr.K.S.Ramaswamy, Standing Counsel JUDGMENT T.S.SIVAGNANAM, J. This appeal has been filed by the appellant/assessee challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity "the Tribunal"), in Final Order No.40448 of 2015, dated 17.03.2015. 2.The above appeal was admitted, on 02.12.....

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....able for penalty as levied by the respondent. 5.The proposal made in the show cause notice dated 27.02.2008 was confirmed in Order-in-Original, further, confirmed by the Commissioner (Appeals) in Order-in-Appeal and also by the Tribunal. 6.The learned counsel for the appellant strenuously contended that the appellant was under bona fide belief that the nature of service rendered by them will not....