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TMI Blog2018 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- Ld. Commissioner (Appeals) has endorsed that the matter involved is of interpretation of law and the same was not free from doubt, therefore, the appellant were having the bonafide doubts - demand of extended period could not have been confirmed. Appeal allowed in part. - Appeal No.ST/269/2009-DB - A/11598/2018 - Dated:- 1-8-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri Rahul Patel (CA) For Respondent: Shri J. Gha (AR) ORDER Per: Ramesh Nair The appellant are engaged in providing service of Business Auxiliary Services and hold service tax registration since August, 2005. On the basis of information gathered, it was revealed that the appellant are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. ST/176/2009-DB in the case of M/s Dixon Cargo Consolidators Pvt. Ltd. 3. On the other hand Sh. G Jha Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He takes support of following judgments: IWI Crogenic Vaporization System (l) P. Ltd. Vs. CCE ST Vadodara-ll 2017 (47) STR 209 (Guj.) CCE, Customs and ST, Hyderabad-II Vs. Link International Travel Agents Pvt. Ltd 2017-TIOL-2828-CESTAT-HYD 4. We have carefully considered the submission made by both sides and perused the records. We find that the transaction is not purchase or sale of the space in Air Cargo Plane but the appellant is booking the space on behalf of shipper for particular consignment, for this ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Accordingly, the adjudicating authority should have considered the request of the appellants for no penalty under Section 76, Section 77 and Section 78 of the Act. 11. In my view, when the appellant s activity of making arrangements for transportation of cargo by air was not clarified and was under dispute, the failure on their part is justified and I am inclined to waive the penalties imposed under Section 76, Section 77 and Section 78 of the Act under Section 80 of the Act. 5. From the reading of above para Ld. Commissioner (Appeals) has endorsed that the matter involved is of interpretation of law and the same was not free from doubt, therefore, the appellant were having the bonafide doubts. With this finding, we are o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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