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TMI Blog2007 (6) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal Nos. ST/66-69/2007-Mum - Final Order Nos. A/822-825/2007-WZB/(SMB) - Dated:- 12-6-2007 - [Order per] - Heard both sides. All these four appeals are identical in nature and have a common issue with regard to penalty, as such they are being disposed of by a common order. - 2. The assessees herein above were engaged in providing "Business Auxiliary Services" and holders of Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear terms either by the Bank or the authorities concerned. Their job was to process the loan applications of public and forward the same to the Bank in Nasik for sanction of loans. It is submitted that they have not collected any Service tax from the parties concerned nor the bank has agreed to pay the same on such kind of service rendered to public. Consequently the appellants had to pay the Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, Nasik has found fault with the Asst. Commissioner in imposing less amount of penalty and enhanced the same equivalent to the Service tax. However the ld. Commissioner while referring to the plea taken by the appellants under Section 80, did not find any reasonable cause for the bona fide doubt/faith entertained by the appellants. On the other hand knowledge of payment of tax was attribut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir liability of Service tax but even then they have paid. It is also their case that the original adjudicating authority imposed nominal penalty amount, which they have accepted the same and paid it. The contention of the ld. DR is that once an assessee has accepted and paid the penalty imposed under Section 76, they cannot raise the dispute in the present appeal when the same has been enhanced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid discussions and having convinced that there exists bona fide doubt and faith in the minds of the appellants as to the liability of the Service tax and further having regard to the principle laid down in the following case law the impugned order passed by the ld. Commissioner, cannot be sustained. Hence set aside. (a) Jayant Vasudeva Deshmukh v. CCE, Nasik -. 2007 (6) S.T.R. 257 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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