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2019 (8) TMI 1375 - AT - Service TaxPenalty u/s 78 - failure for payment of service tax - failure to take registration - Business Auxiliary Service - commission Agent in promotion and marketing of services of holidays option - Denial of Cum-Tax benefit - extended period of limitation - HELD THAT:- The appellant failed to file ST-3 Returns and did not follow the procedure under chapter 5 of the Finance Act 1994 and rules made there under - also the ignorance of law is not excusable in tax law and a person who is unaware of law cannot escape liability. This being the facts and evidence of record it can very well be said that ingredients of the penal provision contained in section 78 of the Finance Act, is not made out against appellant to impose equivalent penalty on him. Cum-tax benefit - HELD THAT:- The leaf-let of PCL containing terms of payment of commission to its Agents, one can invariably reach at the conclusion that the commission amount received by the appellant was inclusive of the service tax, for which the appellant is entitled to get cum tax benefit for the two subsequent periods i.e. for 2012-13 and 2013-14. Appeal allowed in part. Appeal allowed in part.
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