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2009 (9) TMI 205 - CESTAT, MUMBAIPenalty - failure to pay service tax - appellants further contended that the appellants were under the belief that the appellant is not covered under the service tax in the category of “Business Auxiliary Services”, which was introduced from 1-7-2003 but he was under a bona fide belief that the services rendered by the appellant is of commission agent service and which was brought into the net of the service tax with effect from 10-9-2004 - the appellant is entitled to get the relief as per the provisions of Section 80 of the Finance Act – Held that appellants were under bona fide doubt regarding their activity, was a reasonable cause on their part not to depositing the service tax in the penalties under Section 76, 77 & 78 of the Finance Act, not imposable.
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