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2009 (6) TMI 389 - CESTAT, CHENNAIPenalty - I find that no prima facie case has been made out for unconditional waiver on the basis of bona fide belief entertained by the applicants for the reason that Notification No. 13/2003- ST granting exemption in respect of payment of service tax by commission agent is restricted to commission agent dealing with agricultural products vide Notification No. 8/2004-S.T., dated 9-7-2004 and Notification No. 6/99-ST., dated 9-4- 1999 providing for exemption when the amount was received in convertible foreign exchange and not repatriated outside India was rescinded by Notification No. 21/2003, dated 20-11-2003. The submission that no notice ought to have been issued since the Service tax was already paid is also not tenable – prima facie case not made out – stay granted partly
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