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2017 (11) TMI 616 - CESTAT NEW DELHIBusiness auxiliary service - Since, the appellant did not register with the Department and did not pay the Service Tax on the commission amount received from the service receiver M/s. LIC Housing Finance Ltd., the Department proceeded against the appellant for confirmation of the Service Tax demand - Held that: - the Service Tax demands raised by the Department are not entirely barred by limitation of time. Some of the demand is within the normal period prescribed under Section 73 ibid. Since, the demands within the normal period has not been quantified by the authorities below, the matter should go back to the original authority for quantification of the Service Tax demand within the normal period, which should be paid by the appellant. Penalty - Held that: - the appellants had no intention to defraud the Government revenue, the penalties cannot be imposed on the appellant. Accordingly, this is a fit case for invocation of Section 80 ibid. Thus, the penalties imposed against the appellant are set aside. Appeal allowed by way of remand.
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