2012 (6) TMI 272

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..... cular No.87/05/2006-ST, dt.6.11.2006. Commissioner has rightly waived penalty relying upon decision rendered in case of Akar Motors vs CCE (2010 (8) TMI 213 (Tri)) wherein it is held that in situations where Board issued a clarification that there was doubts and clarifies the doubts, persons who are liable to service tax cannot be held to be liable to suppression of facts and imposition of penalty .....

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..... as imposable on the appellant and for this purpose, he relied upon the decision of the Tribunal in the case of Aakar Motors Vs. CCE Daman Order No.A/1322/WZB/AHD/2010, dt.20.08.2010. Revenue is in appeal against this decision on the ground that the appellant had already registered themselves as an authorized service station and therefore it cannot be said that they were not aware of their liabilit .....

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