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2014 (8) TMI 25 - CESTAT NEW DELHIBusiness auxiliary service - assessee is commercial concern or not - Penalty 76, 77 & 78 - Held that:- Appellant cannot get out of the tax net on the pleading that they are not a commercial concern. Services provided by the appellant is covered by the expressions “any customer care service provided on behalf of the client” and also under the clause “provision of service on behalf of client” and hence taxable. However in view of the decisions in the Tribunal in favour of the appellant which were in force for some time, extended period cannot be invoked in this case. So the demands falling within the normal period of one year is confirmed along with appropriate interest. In the facts and circumstances of the case, imposition of penalties is not justified - Decided partly in favour of assessee.
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