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2013 (1) TMI 350 - CESTAT KOLKATAClearing and Forwarding Agent services - failure to pay service tax and education cess & failure to obtain registration as required under the Finance Act, 1994 - assessee paid the demand when questioned - Held that:- As assessee after realizing their mistake had voluntarily paid the entire service tax along with interest in October, 2006 & also filed necessary ST 3 Returns for the period August, 2005 to March, 2006 in November, 2006 the Department was wrong in issuing a show-cause notice in the month of June, 2007 demanding the said service tax and also accepting that the said amount had already been paid by the appellant. As from the records, it is found that the mistake committed by the appellants is a bonafide one as is evident from the facts that they have duly reflected the entire amount of service charges received in their Audited Balance Sheet and also paid the service tax on realizing their mistake voluntarily along with interest before being pointed out by the Department there is no substance proved of suppression of facts leveled by the Department against the appellants. In these circumstances, this is a fit case for invoking Section 80 - in favour of assessee.
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