2009 (7) TMI 517

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....vice Tax, I dispense with the condition of pre-deposit of penalties imposed under various sections of Finance Act, 1994 and proceed to decide the appeal itself. 2. The appellants are engaged in the business of Commission Agent, which service is taxable under the category of Business Auxiliary Services. However, the said services were exempted from payment of service tax after 8-7-2004 vide Notifi....

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.... is the contention of the Ld. Advocate that the notice having been issued on 26-2-2007 for the period 9-7-2004 to 18-10-2004, is barred by limitation, inasmuch as the non-payment of tax was on account of bona fide mis-interpretation of various notifications. The Law was not clear and which led to the factum of non- payment of dues. There is no mala fide on their part and no evidence has been broug....