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2010 (7) TMI 294 - CESTAT, AHMEDABADAppellant entered into an agreement with M/s. Fascal Ltd., Ahmedabad to market their products as distributor - department has taken a view that the service provided by the appellants falls under the category of business auxiliary service - appellant obtained registration as a service tax assessee on 3-9-04 and paid the service tax in October 2004 for the period from July 2003 onwards - SCN issued on 3-3-05 - Held that: - being a new service and that too in the name of business auxiliary service, it is quite possible that appellant was not aware of his liability - as soon as he came to know and even before investigation started he took the registration - appellant has been able to show reasonable cause for failure to obtain the registration and pay service tax - penalty set aside
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