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TMI Blog2011 (8) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ers and commission/ incentive received by them from banks/ non-banking financial companies for introducing customers for finance/ loans - In view of the Circular issued by the Board and in view of the decisions cited above, I take a view that appellants are not liable to any penalty and Section 80 of Finance Act, 1994 is required to be invoked in this case on the ground that there was sufficient c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Counsel on behalf of the appellant relied upon the several decisions of the Tribunal and clarification issued by the Board to submit that no penalty is imposable on the appellants, in view of the fact that there was confusion/ doubts about the service tax liability in respect of these services. I find that in the clarification issued by the Board vide Circular No. 87/05/2006-ST dated 06.11.2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use for non payment of service tax since appellant entertained a belief that they are not liable to pay duty. 4. Further, I also find that the Tribunal also took a view that assessees are not liable to penalty in respect of these two services, in various decisions cited by the counsel. In the case of Shri Raj Auto Centre vs. CCE, Ahmedabad 2010 (18) STR 457 (Tri. AHmd.), the issue of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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