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2014 (10) TMI 247 - AT - Service TaxBusiness Auxiliary Service - Suppression of facts - Interest and penalties under Sections 76, 77 and 78 - Extended period of limitation - Held that:- Scope of the activity covered under the agreement entered into by the appellants with the ICICI HFL clearly stated that they were appointed for ‘marketing of and sourcing customers, for ICICI HFL’s products’. This does not leave any scope for any ambiguity/confusion as regards its coverage under the Business Auxiliary Service which specifically includes such promotion and marketing in its definition. Similarly they could not have been any confusion regarding the appellants being a commercial concern as they were clearly engaged in commercial activity. In these circumstances, when there was no ambiguity or confusion, the contention of bonafide belief advanced by the appellants is totally hollow and untenable. The appellants have not given any basis/ground for entertaining such belief. They have not shown as to how such a belief on their part could arise. Merely uttering the words 'bonafide belief' is not enough for its quasi judicial acceptance. The appellants have to show the basis/grounds for entertaining such belief. As is evident, the appellants have not given even a semblance of any basis/ground based on which such a ‘bonafide belief’ could arise on their part - Decided against assessee.
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