Penalty not leviable for short-payment of service tax due to non-understanding of law

CESTAT, KOLKATA BENCH Gemini Veterans Security & Vigilance V/s. Commissioner of Service Tax, Kolkata ORDER NO. A-83(KOL.) of 2012 Appeal No. ST/273 of 2010 FEBRUARY 10, 2012 ORDER 1. This is an Appeal filed by the Appellant against the Order-in-Appeal No. 70/ST/2010 dated 31.03.2010. Briefly stated the facts of the case are that the Appellant had taken a Service Tax Registration on 16.06.2005. They have been paying the Service Tax and also filing ST-3 returns with the Department from time to time. On a visit of the Officers to their premises on 03.11.2006, it was noticed t...