TMI Blog2008 (2) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... er the category of “Business Auxiliary Services” – Assessee doubtful about liability – revenue neutral position – intention to evade duty not proved – penalty not imposable - ST/184/2006 - 436/2008 - Dated:- 13-2-2008 - Dr. S. L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) [Order per : T.K. Jayaraman, Member (T)].- This appeal has been filed against Order-in-Appeal No.50/2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax amounting to Rs 33,971/-. She imposed penalty of Rs 500/-, 100/-, 100/- and Rs 33,971/- under Section 75A, 76, 77 and 78 respectively of the Finance Act, 1994. 5. It was submitted on behalf of the appellant that they obtained the registration during the period when an amnesty scheme in July 2004 was announced by the Government. It was also revealed that the appellant paid the Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme was in force up to 30.11.2004 but the interest liability was fulfilled on 19.01.2005. Therefore, he has upheld the imposition of penalty in terms of Section 78. 6. On a very careful consideration of the issue, we find that the appellant had genuine doubt with regard to their liability. It is also seen that the Service Tax paid by the appellant can be taken as input credit in the hands of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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