2010 (5) TMI 302

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....or the Appellant. Avinash Thete for the Respondent. ORDER 1. The appellant provides taxable service etc. to financial institutions like ICICI, HDFC, Centurian Bank etc. and in turn they get consideration called incentive/commission. The appellant was not paying service tax on such incentive/commission received by them and in the impugned order, service tax demand for the period from 10-9-....

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....  Further, he also submits that since they were having financial difficulty, whole amount could not be paid by them at one go and therefore, they paid service tax along with interest in instalments starting from 19-12-2005 and thereafter on 23-5-2006, 4-5-2006, 5-7-2006 and 6-8-2008 before issue of show-cause notice. Thus by the time show-cause notice was issued major portion of the demand wa....

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....inted out by the department appellant started paying the tax without waiting for any clarification from the Board. The very fact that Board issued a Circular in 2006 shows that there were divergent views.  Further it is also noticed that appellant has paid excess amount in view of the fact that the Commissioner (Appeals) has given the benefit of exemption prior to 10-9-2004. Having regard to ....