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2018 (2) TMI 746 - AT - Service TaxServices to cellular phone exporters on behalf of BPL Mobile Cellular Ltd. and were also engaged in collection of bill amounts from the customers and the like for which they receive commission and incentives - Department took the view that the said amounts would constitute taxable income exigible to service tax levied under BAS for the period 01.07.2003 to 09.07.2004 on taxable income of ₹ 20,96,145/- - Held that: - the value of commission and incentive received by the appellant from BPL Mobile Cellular Ltd. will definitely form taxable income for the purposes of levy under "Business Auxiliary Service" during the impugned period. Extended period of limitation - Held that: - there is no suppression or mens rea on the part of the appellant, a finding which has not been appealed against by the department. Hence there cannot be any invocation of extended period of limitation. Penalty u/s 76 - Held that: - there was reasonable cause for the failure to discharge service tax liability and hence the penalty imposed under Section 76 of the Act, is also set aside. For the purpose of calculation of demand for the normal period, matter is remanded - appeal allowed.
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