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2017 (11) TMI 159 - AT - Service TaxTime Limitation - non-payment of service tax - case of appellant is that the assessee was under the impression and bona fide belief that no Service Tax is payable by them and they did not collect any Service Tax from the services of commission agent provided by them from the service recipients, and there was no malafide intent - Held that: - there is suppression but still I do not find any intention on the part of the assessee for not paying Service Tax as Commission agent under BAS. Business Auxiliary Service has gone into lot of change from 01.07.2003 and since the services provided in the year 2005-07, there was no of confusion in this period about payment of Service Tax on Commission agent service for which they failed to collect/charge Service Tax from the recipient of Service and there cannot be any intention for if they have knowledge about Service tax liability they could have charged and collected it from the manufacturer. In turn the manufacturer would have availed cenvat credit on the service tax so paid as the services of procurement of sale orders for their manufactured goods fell into definition of input services. Hence, by no stretch of imagination, it may be held that this was intention for not paying Service tax - appeal dismissed - decided against Revenue.
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