Penalty not leviable for bona fide non-payment of tax

Dinesh Chandra Dubey Vs Commissioner of Central Goods (CESTAT Delhi) CESTAT Delhi held that penalty for non-payment of service tax not leviable when the assessee has proved reasonable cause for their bona fide belief of non-payment. Facts- The appellants were receiving commission from M/s. Adarsh Credit Co-operative Society Ltd. for providing various services including that of ‘Consultants’. A specific intelligence was gathered by the Officers of DGGI, Jaipur Zonal Unit about appellants to have received commission from M/s. ACCSL in lieu of providing “Business Auxiliary Services” being...