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2014 (11) TMI 583 - AT - Service TaxBusiness Support Service - appellant had been collecting the Bus Adda Fee, the amounts for sale of space for advertisement and also rent & Tehbazari - Extended period of limitation - Interest u/s 75 - Penalty u/s 77 & 78 - Held that:- Perusal of Board’s Circular No. 89/7.2006 dated 18.12.2006 reveals that it does have the potential to cause confusion that the public authority rendering service in public interest and charging fee for the same as per their statutory powers may not be liable to service tax although a careful reading of the said circular would reveal that it was referring to only such fees which are deposited in the Government account which is clearly not the case here. Further, though the Commissioner (appeals’) orders do not constitute precedence nor are they binding on CESTAT, the fact that some Commissioner (Appeals) have actually held such bus adda fee as not liable to service tax clearly supports the contention of the appellants that they were under the bona fide belief that the bus adda fee was not liable to service tax. Prima facie the appellants have been able to make out a fairly reasonable case with regard to the non-invocability of the extended period. In view of that and having regard to the fact that (i) the bus adda fee accounts for approximately 2/3rd of the impugned demand and (ii) the appellants had not contested the demand relating to sale of space for advertisement and rent & tehbazari we order a pre-deposit - Partial stay granted.
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