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2014 (8) TMI 621 - AT - Service TaxWaiver of pre deposit of service tax - Authorized Service Station - Held that:- Tribunal in the case of Mackintosh Burn Ltd. v. CCE, Kolkata reported in [2010 (5) TMI 435 - CESTAT, KOLKATA] and in the case of Shakti Motors v. CCE, Ahmedabad reported in [2008 (7) TMI 85 - CESTAT AHMEDABAD] has observed that the entire consideration would be treated as service tax. We also find favour in the appellant’s contention as regards invocation of longer period. Admittedly, there is no positive act on the part of the appellant to suppress or mis-statement of any facts with intention to evade payment of duty. The issue involved is of bona fide dispute on the interpretation of provisions of Section 67(2) of Finance Act, 1994 and cannot reflect upon the mala fide on the part of the appellant. As such, we are of the view that appellants have been able to make out a good case in their favour so as to allow stay petition unconditionally - Stay granted.
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