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2018 (4) TMI 1324 - AT - Service TaxPenalty - activity rendered by the appellant is of purchasing of prepaid sim cards from M/s. TPCL and selling them to the ultimate customer - tax with interest discharged before issuance of SCN - Held that: - the issue rendered in this case pertains to service tax liability on the commission received, which has been a recurring dispute before the Tribunal in various matters - the appellant could have extended the bonafide belief that there is no liability for services rendered during the relevant period - penalty set aside by invoking section 80 - appeal allowed in part.
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