2009 (3) TMI 22

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..... a commercial concern for the purpose of business auxiliary service – held that there was sufficient cause for the appellant in entertaining doubt that they were not liable to pay service tax especially in the light of Circular No.62/11/2003-ST and, therefore, by invoking provisions of Section 80 of the Finance Act, penalties imposed on the appellant are set aside
Mr. M. Veeraiyan, Member (Techn .....

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..... imposed penalty under Sections 76, 77 & 78. Commissioner (Appeals) has upheld the order of the original authority. 4. Learned Company Secretary fairly concedes that the issue whether a proprietary firm can be considered as a commercial concern has been decided by the Tribunal against the assessee in the case of C.C.E., Jaipur vs. R.S. Financial Services reported in 2008 (9) STR 231 (Tri-Del.) an .....

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..... ering the entire facts and circumstances of the case, we hold that there was sufficient cause for the appellant in entertaining doubt that they were not liable to pay service tax especially in the light of Board's instruction cited supra and, therefore, the invoking the provisions of Section 80 of the Finance Act, we set aside the penalties imposed on the appellant. 7. Appeal is disposed of on th .....

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