TaxTMI 
TaxTMI 
2018 (9) TMI 181
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....Ramesh Nair The appellant are engaged in providing service of Business Auxiliary Services and hold service tax registration since August, 2005. On the basis of information gathered, it was revealed that the appellant are engaged in activity of Air Cargo Agent, however, they have not paid the service tax on such services. The demand was confirmed by invoking extended period and penalty was imposed....
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....nment of the goods, he submits that shipper name is appearing in the document. He further submits that the demand was raised for extended period also which is not sustainable on the ground that there is no suppression of fact or malafide intention on the part of the appellant which has been clearly accepted by Ld. Commissioner (Appeals) for dropping of penalty under Section 78, therefore, the dema....
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....ace on behalf of shipper for particular consignment, for this arrangement the appellant is charging to the shipper and after retention certain percentage of commission remaining amount is remitted to Airlines towards booking of space. Therefore, the appellant is providing the service to the Airlines which falls under Business Auxiliary Service. Therefore, it is clearly taxable. The same issue has ....
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....eration and the department once clarified the issue only after the Hon'ble Bombay High Court intervened in the matter. The issue, being interpretation of law provision and under scrutiny, was not free from doubts and therefore. I feel that the appellants were having bonafide doubts and there exists a reasonable cause for the failure on their part. 10. Accordingly, the adjudicating authority shou....