2018 (6) TMI 525

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..... rt of the service tax much prior to the issuance of the SCN - penalty not warranted - appeal allowed. - ST/411/2011 - Final Order No. 40877/2018 - Dated:- 12-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri Mukesh Yadav, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Brief facts are .....

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..... before this Tribunal. 2. On behalf of the appellant, Id. Counsel Shri Mukesh Yadav submitted that the appellants were discharging service tax under various category of services namely Transport of Goods by Road, Business Auxiliary Service etc. They were providing services of storage and warehousing but they were under the bonafide belief that such services do not fall under renting of immovabl .....

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..... period on the tank storage agreement was an interpretational issue. The appellants were under bonafide belief that such storage charges would not amount to renting of immovable property services. Taking note of these submissions as well as after perusal of records, we find that the imposition of penalty is unwarranted. Further, it is seen that the appellant had discharged substantial part of the .....

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