2009 (7) TMI 517

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..... exempted from payment of service tax after 8-7-2004 vide Notification No. 13/2003. The said Notification was rescinded and another Notification 25/2004, dated 10-9-2004 was issued exempting the services under the category of Business Auxiliary Services excluding Commission Agent service. Appellant had paid the entire service tax along with interest immediately after starting of the investigation. .....

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..... 04 vide Notification No. 13/2003. The said Notification was rescinded and another Notification 25/2004, dated 10-9-2004 was issued exempting the services under the category of Business Auxiliary Services. However, Commission Agent service was not one of the specified services but the appellant continued to avail the benefit and did not pay any service tax. 3. Subsequently, as a result of investi .....

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..... e has been brought on record by the revenue. In this scenario, imposition of penalties upon them is not justified and the benefit of provisions of section 80 of the Finance Act, 1994 should be extended to them. 5. Countering the arguments learned SDR submits that the fact that appellants did get themselves registered and did not discharge their due liability is sufficient to hold against them. A .....

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