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2012 (6) TMI 272 - CESTAT, AHMEDABADPenalty - authorized service station - liability of Service Tax on the incentive received from the bank, who provided finance to the purchaser of the vehicles - Revenue alleged suppression of facts - period involved June 2003 to June 2005 - Held that:- Issue has finally being clarified by the Board vide Circular No.87/05/2006-ST, dt.6.11.2006. Commissioner has rightly waived penalty relying upon decision rendered in case of Akar Motors vs CCE (2010 (8) TMI 213 (Tri)) wherein it is held that in situations where Board issued a clarification that there was doubts and clarifies the doubts, persons who are liable to service tax cannot be held to be liable to suppression of facts and imposition of penalty - Decided against the Revenue
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