9911796707
TMI Blog2013 (2) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... and the interest was paid within one year except for 1 or 2 months would also show that the appellant is entitled to benefit of provisions of Section 73(3) of Finance Act, 1994 which provides that if the appellant makes the payment of Service Tax and interest, no further proceedings will be initiated - Amount received by the appellant from the customers was mainly commission especially when we take into account that the fact that the activities undertaken by the appellant consisted of collection of bills, wherein they were getting percentage for having collected the amount – Appellant cannot be found fault with for entertaining a bona fide belief that they were acting as commission agent – In favour of assessee. - ST/341/2010 - A/50/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position of penalty under Sections 75A, 76, 77 and 78 of Finance Act, 1994 and proposing, demand of Service Tax and appropriation of the amount already paid which culminated into an adjudication order, whereby the penalty was imposed under Section 77, 78 of Finance Act, 1994, against which the party went in appeal before Commissioner (Appeals) and Revenue also filed an appeal seeking penalty under Section 76 of Finance Act, 1994. The appeal filed by the Revenue was allowed and the appeal filed by the appellant has been rejected. 2. Ld. Counsel on behalf of the appellant submits that the very fact that the appellant took registration as soon as the notification providing exemption to commission agents was withdrawn w.e.f. 9-7-2004 and sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for the 3 customers, has considerable force. The very fact that as soon as the officers visited, even without waiting for Show Cause Notice, the appellant deposited the Service Tax, would also show that they did not want to have any dispute with the Department and want to settle the issue. It has to be noted that the amount of Service Tax and the interest was paid within one year except for 1 or 2 months would also show that the appellant is entitled to benefit of provisions of Section 73(3) of Finance Act, 1994 which provides that if the appellant makes the payment of Service Tax and interest, no further proceedings will be initiated. Unless the Department is able to show that the appellant did not and could not have entertained a bona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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