2012 (4) TMI 503

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....e Appellant. None, for the Respondent. [Order per : Mathew John, Member (T)]. -  The respondents are engaged in the business of providing services of loading and unloading of washed coal as well as rejected coal in various mines. They were also engaged in activities in relation to beneficiation/washing of coal and they were registered under the category of 'business auxiliary service....

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....ct. Aggrieved by the order of the Commissioner (Appeals), Revenue filed this appeal praying that penalty should have been imposed on the Respondents under Section 78 of the Finance Act, 1994 and the Commissioner (Appeals) has erred in waiving such penalty. 2. The ld. A.R. for Revenue submits that the Commissioner (Appeals) has upheld demand invoking the extended period of time and thus uph....

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....y for cargo handling service was under dispute in the case of many assessees and there was bona fide reason for the Respondent to believe that such tax was not payable. A large number of decisions of the Tribunal in favour of assessees similarly situated as the present Respondent also supports the case of Respondent. At this stage the Respondent is not challenging the tax amount confirmed. The app....