2012 (2) TMI 299

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..... as the vehicle seller – Held that:- The nature of activity carried out falls within the ambit of Business Auxiliary Service. Further, Appellate order does not demonstrate any mala fide of the assessee to bring it to the fold of penalty u/s 76 and 78 of the Finance Act, 1994. However penalty u/s 77 is confirmed – Decided partly in favor of assessee. - Service Tax Appeal No.394 of 2008 - - - D .....

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..... perused the contents of the show cause notice. The nature of activity carried out as has been urged by Revenue falls within the ambit of Business Auxiliary Service . Therefore, there is no scope to grant any relief in so far as levy of service tax is concerned. 4. We looked into the penalty aspect involved in appeal. The Appellate order does not demonstrate any mala fide of the assessee to br .....

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