2008 (8) TMI 133

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....i T.K. Jayaraman, Member (Technical) (Final Order No. 1017/2008 dt. 28.8.2008 certified on 16.9.2008 in Appeal No. ST/96/2006) Shri C.R. Raghavendra, Adv. for Appellant. Ms. Sudha Koka, SDR for Respondent. [Order per T.K. Jayaraman Member (Technical)] - This appeal has been filed against the Order-in-Appeal No. 15/2006- ST dated 08.02.2006 passed by the Commissioner of Central Excise (....

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....er (Appeals) upheld the order of the Original Authority. He has recorded that the appellant was registered in 1998 but the return filed for 1999-2000 indicated the value of taxable services as 'nil' whereas the value of taxable service was 26,61,683/-. 5. Aggrieved over the impugned order, the appellant has come before this Tribunal for relief. It is urged that the appellant had a bona fide bel....

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....en prior to that date would not be liable to service tax. However, the work which commenced prior to 16.10.1998 continued long after that date. But the appellant was not in a position to collect service tax from his clients for the reason that in the work order received prior to 16.10.1998 there was no agreement to pay the service tax. Once the irregularity was pointed out by the department, the a....

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....ration Ltd. Vs. CC & CEx. - 2004 (170) ELT 554 (Tri.-Mumbai) j) CST, Kolkata Vs. D. Datta & Co. - 2007 (8) STR 282 (Tri. - Kolkata) k) CCE, Nasik Vs. A.B. International - 2007 (8) STR 81 (Tri.-Mumbai) 7. On a careful consideration of the matter, we find that in the present case the appellant had a genuine reason for non-payment of service tax for the relevant period. Once the departmental....