TMI Blog2010 (11) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... cruitment agency thereafter the scope was extended and manpower recruitment or supply agency comes under the purview of service tax - in the contention of the appellant that they are under the bona fide belief that the appellants are not liable for Service Tax - Decided in the favour of the assessee - ST/274/2009 - A-589/KOL/2010 - Dated:- 3-11-2010 - Shri S.S. Kang, JJ REPRESENTED BY : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the demand of service tax. Only contention of appellant is that appellants under bona fide belief that they are not liable for paying service tax and as per the provisions of Section 80 of the Finance Act, the appellants are not liable for any penalty as they were under the reasonable belief that they are not provider of any service being an individual contractor. The appellant submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x with interest and appellant failed to got registered with the Revenue authorities and had not paid the tax therefore are liable for penalties. 5. I find that appellants are seeking the protection under Section 80 of the Finance Act. Section 80 provides that Notwithstanding with anything contained in the contention of provisions of Section 76, 77 or Section 78, no penalty shall be imposable on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the scope of Service Tax which was subsequently amended w.e.f. 16-6-2005 by substituting the word commercial concern with a person. In these circumstances I find merit in the contention of the appellant that they are under the bona fide belief that the appellants are not liable for Service Tax. Therefore the impugned order imposing penalties is set aside and the appeal is allowed to this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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