9911796707
TMI Blog2009 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... directing marketing agent” of ICICI Bank for providing services to various customers for purchasing vehicles on loan, was clarified by the Board’s Circular dated 06.11.2006 - There is no mala fide on part of the appellants and, therefore, imposition of penalty under Section 78 of the Finance Act, 1994 is not warranted. It is noticed that service tax was introduced on the activities of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 Business Auxiliary Services were introduced for payment of tax on promotion of business. He also submits that as soon as it came to their knowledge, they voluntarily paid the tax in the month of December, 2004 for the period July, 2003 to December, 2004. By show cause notice dated 30.2.2006 tax was demanded to the tune of Rs. 90,783/- and to appropriate the amount, which the appellants alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax law during the relevant period. He also submits that the fact of rendering taxable service by the appellant was not disclosed. He also submits that on inquiry the Central Excise officers detected the fact of non-payment of tax. 3. After hearing both sides and on perusal of the records, it appears that there was doubt regarding levy of tax on commission by the authorized automobile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December, 2004 with interest. After considering the facts and circumstances of the case, I find that the dispute relates to new levy and the appellant paid the tax partly before issue of show cause notice and the balance amount before issue of Adjudication Order. Payment of tax was not disputed by them. Hence, it is a fit case to invoke Section 80 of the Act. Hence, penalty imposed on the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
