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2019 (2) TMI 482 - AT - Service TaxBusiness Auxiliary services - N/N. 25/2004-ST dated 10.09.2004 - Held that:- The appellant herein has rendered service of documentation and other related work to promote the services rendered by their client namely M/s GE Countrywide which would fall under the definition of “Business Auxiliary services” under Section 65(19) of the Finance Act, 1994. The services rendered by them fall under the head of Business Auxiliary services during the relevant period and were liable to be service tax. There is nothing in the Notification No. 25/2004-ST dated 10.09.2004 to show that this was to have retrospective effect. It is a well settled principle of law that in statute every provision should be taken to have only perspective effect unless there is a specific indication or otherwise - the appellant is clearly liable to service tax under the head of Business Auxiliary Service for the services rendered by them during the relevant period. Penalty - Held that:- The appellant could have held a bonafide belief though wrongly that they were not covered under the service tax and hence in exercise of the demand confirmed under the Section 80 the penalty is set aside. The appeal is disposed of by upholding the tax with interest and setting aside the penalties - appeal dismissed - decided against appellant.
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