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2017 (11) TMI 657 - AT - Service TaxValuation - Security Agency Service - Revenue held a view that the appellant did not consider the gross amount received for rendering the taxable service to discharge service tax. They have paid service tax only on their commission - Held that: - pleading bonafide understanding of law to the effect that service tax liability only on the commission accruing to them, the appellant did not pay service tax on the salary component paid to the Security Guard which in turn was received from the clients. We find that the appellant have made out a case for such bonafide belief though now they are not contesting on the merit of their tax liability as upheld by the lower authorities - Considering the nature of scope of the appellant activity run by ex-Service men, we find that provision of Section 80 can be invoked to set aside the penalty imposed under Section 78 on the appellant. While upholding the tax liability which in any case is not contested, we set aside the penalty imposed - appeal allowed in part.
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