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2010 (6) TMI 174 - CESTAT, AHMEDABADPenalty- M/s. Pankaj Tyre Retreads are engaged in the business of tyre retreading, which is covered under the category of Maintenance or Repair service. The scope of the said category of service was extended w.e.f. 16-6-2005. The appellants contended that they are proprietary concern, and they were under bona fide belief that the service tax is liable only on the element of service provided and not on the element of material used or sold while providing service. Held that- positive suppression cannot be attributed on merely not approaching department for registration. Service tax with interest paid. Waiver of penalty u/s 80 grantable. Impugned order sustainable.
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