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2017 (1) TMI 843 - AT - Service TaxBusiness Auxiliary Service - Whether appellant is liable to pay penalty u/s 76 and 78 and whether the appellant, which is a proprietorship concern of Mr. Arvind Bansal, is liable to service tax under the classification of Business Auxiliary Service prior to the period 1st May, 2006? - Held that: - the appellant had made suo motu compliance and deposited the tax from the date the definition was amended with effect from 01/05/2006. We hold that no case of contumacious conduct or suppression of facts from the revenue is made out - appellant not liable to service tax for the period prior to 1st May 2006 - penalty also set aside. Whether the show cause notice dated 18.02.2008 is against the provisions of the Act and the Rules demanding tax under the head Business Auxiliary Service for the period 02/09/2006 to 10/05/2007 under the fact that the appellant had been making regular compliances in paying Service Tax under Business Auxiliary Service, as they were registered dealer? - Held that: - the appellant had paid the tax prior to issue of the show cause notice, the whole show cause notice is bad and not tenable under the provisions of Section 73 of the Finance Act. Appeal allowed - decided in favor of appellant.
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