2019 (6) TMI 206

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.... Appellant Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER Brief facts are that the appellants are registered with the Central Excise Department for the manufacture of dutiable goods. They received inputs on which transportation charges were paid by them and were liable to pay service tax as service recipient under reverse charge basis. A Show Cause Notice was issu....

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....ischarge the service tax was only due to the bona fide belief that they, being a service recipient, are not liable to pay service tax. He submitted that the appellants having discharged the entire service tax along with interest, is praying only to set aside the penalty imposed under Section 78 of the Finance Act, 1994. 4. Ld. AR Shri. L. Nandakumar appearing on behalf of the respondent support....

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....e appellant has raised this plea from the very beginning itself. The same has not been considered by the authorities below. It is also seen that they have paid up the entire service tax along with interest on being pointed out by the Department much before the issuance of the Show Cause Notice. Taking all these facts into consideration, I am of the view that this is a fit case for invoking Section....