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2009 (11) TMI 137 - AT - Service TaxCargo handling service- the assessee was engaged in activity of loading, shifting, and stacking of urea bags and other miscellaneous jobs in relation to pre-transportation activity for its client. Lower authorities confirmed service tax demand on the assessee under the ‘Cargo handling service; along with penalty. Held that- when the question of interpretation of law caused confusion to both sides, such a case could not be held to be a case of intention to evade tax liability, therefore no penalty would also be leviable in the instant case. Thus for re-determination of the tax liability for the normal period and for non-imposition of penalty for that period, the matter was to be sent back to the adjudicating authority to re-determine the service tax liability with interest, if any.
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