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2009 (3) TMI 22 - AT - Service TaxAppellant, a proprietor concern, acted as a sourcing agent - misunderstanding as to whether the proprietary firm can be considered as a commercial concern for the purpose of business auxiliary service – held that there was sufficient cause for the appellant in entertaining doubt that they were not liable to pay service tax especially in the light of Circular No.62/11/2003-ST and, therefore, by invoking provisions of Section 80 of the Finance Act, penalties imposed on the appellant are set aside
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