2008 (9) TMI 143

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....ber (Judicial) in Appeal No. (Final Order No. A-924/Kol./2008 dt. 17.9.2008 certified on 25.9.2008 in Appeal No. ST/43/2007) Shri S.K. Roy Chaudhary, Adv. for Appellant. Shri K.P. Singh, SDR for Respondent. Per Dr. Chittaranjan Satapathy: Heard both sides. 2. Sri S.K. Roy Chaudhary, Ld. Advocate appearing for the appellants states that the appellants are not disputing their liabilit....

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....e tax and interest there on confirmed under the impugned order are justified. As regards penalty imposed, Ld. Advocate argues that service tax is a new levy and the appellants were under the impression that they are eligible for deduction towards payment of wages made to the contract labour and non payment of the demanded amount was not because of any deliberate attempt to evade the Service Tax bu....