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2010 (8) TMI 190 - AT - Service TaxInterest and penalty - Appellants have rendered business auxiliary services and collected the service charges - they have not taken service tax registration for providing business auxiliary services and they have not filed returns indicating the service charges received as commission agents - they paid the entire duty amount before issuance of SCN - Held that: - claim of the appellants that they were under bona fide belief that they were not liable to pay service tax is clearly contradicted by their own act of raising bills for the service tax which apparently stands paid to them - submission of the learned advocate that in the absence of specific offer in the order of the original authority and in the order of the Commissioner (Appeals) regarding option to pay concessional penalty in terms of first proviso to Section 11AC, the same should be extended is to be accepted in the light of decision of the Hon'ble High Court of Delhi in the case of K.P. Pouches cited supra - penalties sustained by Commissioner (Appeals) under Section 77 and Section 78 are upheld - appeal is disposed of
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