2008 (8) TMI 153

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....DR, for the Respondent. [Order per: T.K. Jayaraman, Member (T) (Oral)]. - In this case, the appellant did not pay the Service tax on the commission received for selling the SIM cards of Hutch post paid mobile. There were many reasons for non-payment of the Service tax. The Hutch Company informed the appellant that they need not pay the Service tax as they had already discharged the liability. Mor....

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....d. Reliance was placed on certain decisions of this Tribunal and other Tribunals wherein it was held that when the Service tax along with interest was paid during the operation of the scheme, no penalty would be leviable. 2. On a very careful consideration of the issue, I find that the appellant was under bona fide belief that they need not discharge the Service tax liability. In such circumstanc....