2009 (8) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - It is seen that out of total duty of Rs. 3,60,204/-, the appellants have already deposited Rs. 1,68,456/- and interest of Rs. 31,575/-. The issue involved is as to whether the commission received by the appellant from the air-lines for providing of services as air cargo agent would attract the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ened in the matter. The issue, being interpretation of law provisions and under scrutiny, was not free from doubts and therefore, I feel that the appellants were having bona fide doubts and there exists a reasonable cause for the failure on their part." 2. Once there is a finding by the appellate authority indicating that there was no mala fide on the part of the assessee and the issue is not f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tradictory. Even in Para 8 of the order, it is being observed that there was a lack of clarity on the issue. No suppression, mis-statement of facts with an intent to evade duty or any fraud, collusion etc. is being attributed to the appellant by the Commissioner (Appeals). Having accepted that there was a lack of clarity and doubt about the appellant's liability to pay service tax, we are, prima f....