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2015 (10) TMI 454 - AT - Service TaxImposition of penalty - Misclassification of service - Held that:- activities undertaken by the appellant can be classified into any of the services and appellant might have entertained a bonafide belief that the services rendered by them can be classified under the head transportation of goods and eligible for the exemption of abatement. We also note that the appellant had made good the differential tax liability with interest on being pointed out by the revenue authorities. In our considered view the ratio of the judgement of the Tribunal in the case of Tidewater shipping (2008 (3) TMI 47 - CESTAT, BANGALORE), and as affirmed by the Honourable High Court of Karnataka [2011 (8) TMI 1072 - KARNATAKA HIGH COURT] will apply in full force - Impugned order is set aside - Decided in favour of assessee.
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