2015 (12) TMI 680

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....he Respondent : Shri Durgesh Nadkarni, Advocate ORDER Per: M.V. Ravindran These two appeals are preferred against the very same Order-in-Appeal hence they are being disposed of by a common order. M/s. Prakash R. Jaiswal has filed an appeal which is numbered as ST/278/10 and the department's appeal is numbered as ST/284/10. 2. Heard both sides and perused the records. 3. The issue in....

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.... this case in respect of the following services are as under:- (a) BSNL recharge coupons under Business Auxiliary Service - 01.07.2003 to 31.01.2008. (b) Paddy Milling charges under Business Auxiliary Service - 2005-06 to 2006-07. (c) Commission on Air Travel Agency 2006-07. (d) Good Transport Agency - 2004-05 to 2006-07. Perusal of the records also transpire....

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....g views by various benches. 4.2 As regards the service tax liability under 'Business Auxiliary Service' wherein the appellant" assessee in this case could have entertained bonafide belief as to that he is not liable to discharge the service tax liability. 4.3 We find that the show-cause notice dated 16.10.2008 was issued by invoking extended period for demand of service tax from 01.07.2003 t....

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....cting decisions by the Tribunal, a view could be taken that appellant assessee need not be visited by penalties. 4.5 As regards the service tax liability on paddy milling charges, the appellant-assessee could have entertained a bonafide belief that the paddy milling charges on agro product which has been undertaken by the appellant may not be covered under the tax net. 4.6 As regards the ser....