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2016 (5) TMI 1217 - AT - Service TaxInvokation of extended period of limitation - Section 80 of the Act - Imposition of penalty under Section 78 of the Act - Business Auxilliay Service - Appellant was not aware of service tax liability and were under the bonafide belief that ICICI bank will take care of tax liability, if any - Held that:- from the facts, it is clear that appellants are aware of the tax liability and did pay some amounts towards service tax under BAS category. It goes to show that they have chosen not to report the full receipt of money to discharge the tax liability. Further, the appellant’s plea that their payment of the sub-agents should be deducted from the gross value is also not supported by any legal provisions. To invoke the provisions of Section 80 the appellant should show reasonable cause for non-payment of service tax in time but no such reasonable cause could be established in the present case. The taxability of the service rendered by the appellant is not subject matter of doubt or interpretation during the material time. In fact the Board’s clarification issued on 20/06/2003 itself makes it clear that there is no room for doubt for the period subsequent to the said clarification. - Decided against the appellant
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