https://www.taxtmi.com/caselaws?id=271322 The Tribunal upheld the demand for service tax under Business Auxiliary Service (BAS) for the appellant, rejecting their claim for exemption as commission agents dealing with agricultural produce. The penalties under Sections 76 and 78 of the Finance Act were waived due to a bona fide doubt regarding tax applicability, as the appellant paid the dues during investigation. The Revenue's appeal for penalties was rejected, and the assessee's appeals were partly allowed. en-us Thu, 29 Oct 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271322 The Tribunal upheld the demand for service tax under Business Auxiliary Service (BAS) for the appellant, rejecting their claim for exemption as commission agents dealing with agricultural produce. The penalties under Sections 76 and 78 of the Finance Act were waived due to a bona fide doubt regarding tax applicability, as the appellant paid the dues during investigation. The Revenue's appeal for penalties was rejected, and the assessee's appeals were partly allowed. Case-Laws Service Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271322