JUDGMENT

K.S. Jhaveri, J. - By way of this appeal, the appellant has challenged the judgment and order of the Tribunal [2017 (51) S.T.R. 269 (Tribunal)] whereby Tribunal has disposed of the appeal by observing as under :

3. After hearing the Ld. Departmental Representative, we find that admittedly Section 80 of the Act is invoked by the adjudicating authority and penal proposal stands dropped by observing as under :-

"23. The noticees have argued that they were under bona fide belief that they were not liable to service tax therefore it's a fit case waiver of penalty in terms of section 80 of the Act. The issue of suppression of fact and invocability of section proviso to section 73 has already been discussed in preceding para and it has been held that the proviso is rightly invocable. However considering the fact that the noticees are a State Government undertaking and the benefit of evasion of service tax would not go to any private person of company and also that they have already deposited Rs. 68 lakh voluntarily, I am inclined to accept the plea of the noticees that there w