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2019 (10) TMI 819 - CESTAT ALLAHABADNegative list services or exempt services - appellant was providing services to one M/s Gati Ltd. who are courier service provider - scope of service - HELD THAT:- Admittedly period involved in the present appeal is covered by the negative list regime having been introduced on 01/07/2012. The appellant has not been able to show that services provided by them to M/s Gati Ltd. fall either under the negative list or were exempted in terms of the Mega Notification No.25/2012. As such, we find ourselves in agreement with the findings of the lower authorities. The lower authorities while confirming the demand have not extended the benefit of small scale exemption provided by Notification No.33/2012-ST. As such, for the said purpose, we deem it fit to set aside the impugned order and remand the matter to Original Adjudicating Authority for re-quantification of demand, if any, after allowing threshold exemption as available to the assessee in terms of the said Notification No.33/2012-ST. Penalty - HELD THAT:- The appellant being a small scale delivery boy may be entertaining a belief that the services provided by him are not taxable. Further, the said services were not taxable for the earlier period and as such appellant may not be aware of the introduction of the new regime of negative list era - In the absence of any positive evidence showing any mala fide on the part of the assessee, the penalty imposed upon him is not justified and the same is accordingly set aside. Appeal allowed in part and part matter on remand.
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