TMI Blog2014 (12) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... xiliary Services was prone to different interpretations. Under the circumstances, once the entire amount of service tax along with interest was paid by the appellant and as the issue was disputed and prone to different interpretations, no motive can be assigned to the appellant to evade any service tax. Appellant, therefore, had a reasonable cause for not discharging duty liability in time due to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with interest and have not charged the service tax from ICICI. 2. Appellant vide their letter dated 29-1-2013, filed written submissions and waived the right of personal hearing. In the written submissions, appellant relied upon the following case laws : (a) Rajesh Auto Finance v. CCE, Rajkot [2012] 23 Taxmann Com 178 (Ahd. CESTAT) = 2013 (30) S.T.R. 472 (Tri.-Ahmd.) (b) Mari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case, following observations were passed by CESTAT in Para 13 of that judgment. 13. The period involved in this appeal is prior to 10-9-2004. The show cause notice was issued on 20-4-2006. This appellant is paying service tax from 10-9-2004. This matter relates to scope of the entry for Business Auxiliary Services . There was considerable doubt about its coverage because of the very natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Business Auxiliary Services was prone to different interpretations. Under the circumstances, once the entire amount of service tax along with interest was paid by the appellant and as the issue was disputed and prone to different interpretations, no motive can be assigned to the appellant to evade any service tax. Appellant, therefore, had a reasonable cause for not discharging duty liability in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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