ABHISHEK TOURS AND TRAVEL Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal against the order in revision passed by Commissioner of Central Excise whereby the penalty imposed under Section 76 and 78 of the Finance Act were enhanced.

(3.) THE contention of the appellant is that they had now paid the Service Tax along with interest. The contention is that the appellant had not paid the tax on due date as they were under the bona fide belief that they are exempted under Notification No. 3/99 -ST dated 28.2.99 being a small service provider. The contention is that the matter was entrusted to their CA to defend their case before the Commissioner of Central Excise. However, the CA could not appear before the Commissioner (Appeals), therefore, ex parte order has been passed. The contention is that they were under bona fide belief that they are exempted from payment of Service Tax, therefore, as per the provisions of Section 80 of the Finance Act, they are not liable for any penalty.