2008 (2) TMI 206

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....t Ms Sudha Koka, Authorized Representative (SDR), for the Revenue [Order per Shri T.K. Jayaraman Member (T)] - This appeal has been filed against Order-in-Appeal No.50/2006 ST passed by the Commissioner of Central Excise (Appeals) Cochin. The order is dated 20.03.2006. 2. Shri S. Vivekanada, learned Advocate, appeared on behalf of the appellant and Ms Sudha Koka, learned SDR, for the Revenue.&n....

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....d on behalf of the appellant that they obtained the registration during the period when an amnesty scheme in July 2004 was announced by the Government. It was also revealed that the appellant paid the Service Tax along with interest after they came to know that they are liable to pay service tax. It is seen that the appellant receive commission from their Principals and they were not raising any i....

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....nsideration of the issue, we find that the appellant had genuine doubt with regard to their liability. It is also seen that the Service Tax paid by the appellant can be taken as input credit in the hands of their Principal. In these circumstances, there could not have been any Revenue loss also. In our view this is a fit case where the provisions of Section 80 of the Finance Act could be invoked. ....