2020 (4) TMI 201

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...., MEMBER (TECHNICAL) Appearance: Mr. K. Pandu Rangaiah, Adv for the Appellant Mr. L.V. Rao, A.R. for the Respondent.    [ORDER PER:ASHOK JINDAL] The appellant is in appeal against the impugned order where the demand of service tax has been confirmed against them and penalties under Section 77 & 78 of the Act have also been imposed. 2. The brief facts of the case are tha....

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....ng investigation itself. The matter was adjudicated. Demand of service tax was confirmed, penalty under Section 77 & 78 was also imposed. Against the said order, the appellant is before us. 3. The learned counsel for the appellant submits that appellant was under a bonafide belief that for transportation of goods, no service tax is payable and the service availed of foreign agent to procure pur....