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2018 (6) TMI 137 - AT - Service TaxPenalties u/s 76, 77 and 78 - Business Auxiliary Service - matter under litigation during the disputed period - bonafide belief - Held that:- The service tax was levied on Business Auxiliary Service w.e.f. July 2003. Therefore, the contention of the appellants that they were under bonafide belief, due to the said service being new, that job work which they got done from outside small workshops/mechanics was not liable to service tax, is correct - also the service tax with interest paid on being pointed out before issuance of SCN - penalties u/s 76, 77 and 78 set aside by invoking section 80 - Appeal allowed.
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