TMI Blog2011 (1) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ge number of disputes that arose regarding the scope of entry clearly show that there was some confusion in the minds of prospective assesses about the scope of this entry - Revenue appeal dismissed. - 752 of 2007 - ST/44/2011 - Dated:- 13-1-2011 - R M S Khandeparkar, Mathew John, JJ. For Appellant: Shri B K Soni, DR Per: R M S Khandeparkar: Heard the DR for the appellants. None present for the respondent though served. 2. This is an appeal against the order dated 25.09.2007 passed by the Commissioner, Service Tax, New Delhi. The challenge to the impugned order is confined to the issue of penalty under Section 78 of the Finance Act, 1994. 3. By the impugned order, the Commissioner confirmed demand to the tune of Rs.1,08,54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee had immediately cleared the tax liability upon being pointed out. Alongwith the payment of interest and the assessee had also cooperated with the department in the course of investigation. Besides there are various other reasons available on record to justify the view taken by the lower authority. In these circumstances, there was reasonable cause for failure on the part of the assessee to clear the dues in time. We do not find that the said finding can be said to be either perverse or not borne out from the record. In those circumstances, the discretion having been exercised by the Commissioner in favour of the assessee, in the peculiar facts of the case, we do not find a case for interference with the impugned order. Per: Mathew John ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness Auxiliary Service" for the period 1.7.2003 to June, 2005. The assessee was a tour operator who was also providing marketing services to different establishments like Bhandar Jewelers, Jaipur, Cottage Industries Exposition Ltd. New Delhi etc. in marketing the products of these establishments to the tourists serviced by the assessee. The assessee was getting some payments from these establishments. 9. The very nature of the entry relating to Business Auxiliary Service and the large number of disputes that arose regarding the scope of entry clearly show that there was some confusion in the minds of prospective assesses about the scope of this entry. This assessee has raised two other issues also. The assessee says that they were under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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