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2009 (5) TMI 347 - AT - Service TaxPenalty – service tax paid belatedly - respondent Ex-servicemen Resettlement and Coordinate Cooperative Society rendered the services of security agency - we find that the respondents, were having a bona fide belief that during the relevant period only a commercial concern was required to discharge the service tax liability. Inasmuch as the respondent is a co-operative society they were of the view that there was no liability cast on them. That belief was also based on the advice given to them by M/s. ONGC (service recipient) - This fact has been appreciated by the learned Commissioner (Appeals) and he has used his discretion to set aside the penalty. Moreover we find that the respondent is a cooperative society consisting of ex-servicemen. It is a fact that they had not paid the service tax on a bona fide belief and also the said tax amount was not collected from M/s. ONGC. Once M/s. ONGC cleared the amount, they paid it. So we agree with the learned Commissioner (Appeals) that there was no wilful intention on their part to evade service tax. There is no infirmity in the order of the Commissioner. Therefore, we uphold it and reject the Revenue’s appeal
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