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2015 (12) TMI 11 - AT - Service TaxDemand of service tax - Commission received on sale of recharge coupons - Held that:- Service tax liability arises on the recharge coupons on the commission received on the sale of recharge coupons by BSNL on merits we find that the assessee has no case and the impugned order to that extent needs to be set aside and we do so. The impugned order to that extent is set aside. The respondent-assessee is liable to pay the service tax liability along with interest. Issue of discharge of service tax liability on the sale of recharge coupons purchased from the telephone service provider was a highly contested issue and was before the higher judicial forum during the relevant period. We are of the view that the respondent could have entertained a bonafide belief as to that they are not laible to discharge service tax liability. - assessee has discharged the entire service tax liability of ₹ 18,98,953/- was reimbursed by BSNL and the same has been appropriated by adjudicating authority. Since the service tax liability stands discharged by the respondent-assessee, we find that this is a fit case for invoking the provisions of section 80 of the Finance Act 1994 and find first appellate authority was correct to that extent. In our view the impugned order does not require any interference in setting aside of penalties. - Decided partly in favour of assessee.
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