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2017 (9) TMI 892 - AT - Service TaxBusiness Support Services - recovery of expenses such as RTO charges, fuel, pooja material while selling vehicle to the customers - Held that: - This issue has been settled in various tribunal judgment that this activity is not liable to service tax - demand of service tax on Business Support Service is set aside. Penalty u/s 78 - Held that: - majority of amount is related to Business Auxiliary Service. As per the submission of the appellant they have been paying service tax regularly, the said amount is also incorporated in this proceedings for which no show cause notice was supposed to be issued - no malafide intension is proved, therefore penalty under Section 78 imposed by the lower authority is set aside. Interest - Held that: - where there is delay in payment from the due date, interest shall be chargeable on such delayed payment. Appeal allowed - decided partly in favor of appellant.
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