2019 (5) TMI 1100

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....R for the Respondent. ORDER Per: Ms. Sulekha Beevi C.S. 1. The facts are that the appellant was issued a show cause notice demanding service tax under Works Contract Service for the period 11.05.2007 to 24.04.2009. After due process of law, the original authority confirmed the demand of Rs. 4,41,541/- along with interest and also imposed equal penalty under section 78 besides penalty of Rs. ....

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....ed the service tax under Works Contract Services for which a show cause notice has been issued. The appellant has pleaded that they failed to discharge the service tax for the reason that they were not aware that they are liable to pay service tax mainly because the services were rendered to public sector undertaking and also that they were under the bonafide belief that service tax is not require....