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2016 (12) TMI 860 - HC - Service TaxImposition of penalty - Assessee was dealing in the sale of recharge coupons/vouchers of the Bharat Sanchar Nigam Limited and received certain amount from the Bharat Sanchar Nigam Limited towards commission - failure to discharge tax - pament of tax after issuance of SCN - invocation of section 80 and penalty set aside - whether setting aside of penalty justified? Held that: - Admittedly, the relevant period, during which the respondent Assessee did not pay the service tax, is 2003 to 2008. A Clear finding of fact has been recorded by the Tribunal that the sale of recharge coupons/vouchers purchased from the telephone service provider was a seriously contested issue before the Higher Judicial Forum at the relevant time and hence, there was reason to believe that the respondent Assessee bona fide believed that the same was not payable. Also, we do not find from the material on record that the registration of the respondent Assessee to service tax in the year 2004 is referrable only to the sale of recharge vouchers/coupons and not to anything else - section 80 rightly invoked. Penalty rightly set aside - appeal dismissed - decided in favor of respondent-assessee.
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