2012 (7) TMI 809

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..... bility having discharged the service tax liability and also interest thereof – Held that:- Provisions of section 80 invoked as there is a substantial justification for non-discharge of service tax liability on a bona fide belief – in favor of assessee - ST/388,389,502 & 503 OF 2010 - A/263-266/WZB/AHD OF 2012 - Dated:- 24-2-2012 - M.V. RAVINDRAN, J. P.V. Sheth for the Appellant. S.K. .....

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..... liary services during the period 09.07.2004 to 31.03.2007 and has not discharged the service tax liability. It is undisputed by the appellant M/s. Rajesh Auto Finance that having provided the services of helping the financee/bankers in financing the vehicle purchasers and they were getting a commission. It is also submitted by the Ld. Counsel that they are not challenging the service tax liability .....

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..... idered view, the appellant M/s. Rajesh Auto Finance/Shri Rajesh Biharilal Gandhi would have entertained a bona fide belief that the services rendered by them are not liable to service tax under the category of business auxiliary services. In my view, this is a fit case to invoke the provisions of section 80 of the Finance Act, 1994. Accordingly, I invoke the provisions of section 80 as there is .....

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