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2009 (7) TMI 195 - CESTAT, AHMEDABADPenalty - contention of the learned Advocate is that the activity of the appellant rendering the services to the banks/financial institutions on commission basis in relation to the services provided by such financial institutions, was under doubt in the entire trade as to whether they are covered by Business Auxiliary Service or not. – appellant submits that in view of the general doubt prevailing in the industry at the relevant time, the benefit of provision of Section 80 should have been extended to them. - Inasmuch as I find that Commissioner (Appeals) has already remanded the matter for re-quantification of duty amount against the appellant by extending the benefit of Notification No. 25/2004-ST., dated 10-9-04, the penalty issue can be decided afresh by adjudicating authority in de nova proceedings. Accordingly, I set aside that part of the impugned order vide which he has held that penalty is imposable upon the appellant under Section 78
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