2019 (11) TMI 563

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....e Respondent ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order praying for waiver of penalty. 2. The facts of the case are that the appellant is registered with the Service Tax department and providing various services filing their ST-3 returns. On the basis of the gross receipt shown to the Income Tax department, the figures of ST-3 returns were compared and it was....

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....ies under Sections 77 and 78 of the Finance Act, 1994 were imposed. Against the order of imposition of penalties, the appellant is before me. 3. The learned Consultant appearing on behalf of the appellant submits that the appellant was under the bonafide belief that the person who is paying the commission to the appellant, he has to pay service tax, therefore they did not pay service tax. In that....