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2018 (5) TMI 1418 - AT - Service TaxPenalty - Liability of service tax - incentive received for use of AMADEUS systems - Held that: - taking note of the fact that the said issue was under litigation before Tribunal, the appellant was under bonafide belief that they are not liable to pay service tax - penalties do not sustain. Penalty - Liability of Service Tax - remuneration / commission received from insurance companies - Held that: - taking into consideration that the issue being an interpretational one and the Board has also issued clarifications, the penalty requires to be set aside - penalties set aside. Penalty - CENVAT credit - common inputs - Rule 6(3)(c) of CCR 2004 - extended period of limitation - Held that: - appellant contention that the demand being raised invoking extended period cannot sustain for the reason that there was no suppression of facts - when availing the credit, the appellant ought to have taken of the fact that they are availing credit on common input services for both taxable as well as non-taxable service - penalty set aside. The impugned order is set aside to the extent of setting aside the penalties on all the three issues without disturbing the demand of service tax or interest thereon - appeal allowed in part.
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