2010 (10) TMI 505

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..... t. [Order].  - This appeal filed by Revenue is against the waiver of penalty under section 76, 77 & 78 of the Finance Act, 1994 by the lower appellate authority. The facts of the case are that the respondents are the service provider under the category of Life Insurance and auxiliary services. During the course of audit, it was pointed out that the respondent has not paid the differential s .....

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..... Advocate for the respondent submitted that the respondents are under a doubt that whether the service tax is payable on such commission paid to the agent on renewal of the policies which were issued prior to 16-8-08 or not and sought clarification from the CBEC and after obtaining the clarification, they have paid the service tax and in September, 2004 they paid the interest also. Hence, no penalt .....

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..... nto consideration that the respondents have not paid the service tax in time on account of confusion whether they are liable to pay service tax or not on such commission and the benefit of Section 80 of the Finance Act 1994 was given to the respondents and penalties were dropped. In this case also lower appellate authority considered the submissions of the respondent that they were under bona fide .....

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