2008 (5) TMI 164

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....R, for the Respondent. [Order] - The relevant facts of the case, in brief, are that the Appellants were engaged in providing security services and registered with the Central Excise Authorities in 1998. They were under the impression that service tax has to be paid upon receipt of payment of the recipient of services. Accordingly, they deposited the tax in 2001 which was recovered from the reci....

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....hey were under the impression that tax is to be paid when the amount is received from the recipient of the services. He further submits that the Central Excise authorities issued summons in September, 2004 and the appellants immediately deposited the entire amount of tax along with interest long before issue of show cause notice. They acted under bone fide belief. So, Section 80 would be attracted....

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.... on perusal of record, I find that the Appellants opted for registration in 1998. The appellants had paid tax in 2001 of certain amount recovered from the recipient of services. The Central Excise Authorities issued summons in 2004 for non-filing of return and non-payment of tax. The appellants at the instance of the officers immediately deposited the entire amount of tax in November, 2004 and int....