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2016 (12) TMI 1067 - CESTAT NEW DELHICommission received from airlines - Business Auxiliary Service - the appellant has not provided any services to the airlines, and have provided services only to cargo companies for which service tax already stands paid - whether the commission received by the appellant from the airlines is towards any services rendered by the appellants to them, and is taxable? Held that: - during the said period, the definition of BAS underwent significant change with effect from 10.09.2004. The subject matter of levy of service tax on airline agent was the subject matter of lot of litigations - Suffice to say that the appellant cannot be blamed for entertaining a bona fide belief that the activity undertaken by them and the commission received by them may not be liable to payment of service tax. There can be no basis for alleging suppression or willful mis-statement, and invoking extended time limit for recovery of service tax - demand restricted within the normal time period available under Section 73 of the Act - imposition of penalty also set aside - For re-quantification of demand falling within the normal time, the case is remanded to the original adjudicating authority - appeal allowed by way of remand.
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