TMI Blog2010 (1) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and imposition of penalty is challenged by the assessees herein. Held that- the appellant were under a reasonable belief that they were not liable to service tax and, therefore, set aside the penalty by extending protection under section 80 of the Finance Act, 1994. Penalty of Rs. 1,000 imposed under section 77 of the Finance Act is however upheld as the provisions of the above sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of 'Business Auxiliary Service' prior to 16-6-2005. Since the period of demand in the present case ranges from 10-9-2004 to 31-7-2005, I set aside the service tax liability for the period up to 16-6-2005, in the light of the Tribunal's order in Auto Coats v. CCE [2009] 21 STT 115 (Chennai - CESTAT). For the period subsequent to the coverage of processing of goods under the heading 'Business ..... X X X X Extracts X X X X X X X X Extracts X X X X
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