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2017 (12) TMI 683 - AT - Service TaxBusiness Auxiliary Service - marketing services in relation to sale of paper bags - Held that: - the appellant has claimed that they are eligible for CENVAT credit on the service tax paid by Shri V.M. Radhakrishnan for the commissions paid by the appellant to him. In that case, the services rendered by Shri V.M. Radhakrishnan is an input service for appellant. If this is to be accepted then the case of appellant that part of the commission pertains to Shri V.M. Radhakrishnan is incorrect - the appellant is liable to pay the service tax on the entire commission received by him. CENVAT credit of service tax paid by Shri V.M. Radhakrishnan - Held that: - The documents placed require verification and for this limited purpose, matter is remanded to the adjudicating authority. Penalty u/s 76 and 78 - Held that: - It is clear that the appellant was holding a bonafide belief that they are not liable to pay service tax. In fact, they had discharged the service tax other than the amount of commission received by Shri V.M. Radhakrishnan - the appellant has put forward a reasonable cause for not discharging service tax liability and there is sufficient ground to invoke section 80 of the FA, 1994 - penalty upheld. Appeal allowed in part and part matter on remand.
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