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TMI Blog2009 (8) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - It is seen that out of total duty of Rs. 3,60,204/-, the appellants have already deposited Rs. 1,68,456/- and interest of Rs. 31,575/-. The issue involved is as to whether the commission received by the appellant from the air-lines for providing of services as air cargo agent would attract the service tax under the category of Busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erpretation of law provisions and under scrutiny, was not free from doubts and therefore, I feel that the appellants were having bona fide doubts and there exists a reasonable cause for the failure on their part." 2. Once there is a finding by the appellate authority indicating that there was no mala fide on the part of the assessee and the issue is not free from doubt, it was clarified by Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing observed that there was a lack of clarity on the issue. No suppression, mis-statement of facts with an intent to evade duty or any fraud, collusion etc. is being attributed to the appellant by the Commissioner (Appeals). Having accepted that there was a lack of clarity and doubt about the appellant's liability to pay service tax, we are, prima facie, of the view that the benefit of extended p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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