TMI Blog2017 (9) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest before the issue of SCN, he is not liable to pay the penalty under Section 78 and therefore, by giving him the benefit of Section 80 - penalty set aside. Appeal allowed - decided in favor of appellant. - ST/28089/2013-SM - Final Order No. 21097 / 2017 - Dated:- 20-7-2017 - Shri S.S Garg, Judicial Member Shri Raghavendra B. Hanjer, Advocate For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 19.9.2013 passed by the Commissioner (A) whereby the Commissioner (A) has upheld the Order-in-Original except for setting aside the demand for service of ₹ 61,036/- under steamer agent service and also setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he search, it was noticed that M/s. Paul Abrao Agencies Pvt. Ltd. were also engaged in the business of import and export of flexitanks and the details of the same was submitted during the statement of Shri Lenny Abrao. Shri Lenny Abrao stated that they started the business of import and export of flexitank since 2001-02 that their said business is mainly centered on rubber industry since they are supplying the flexitanks for latex export and that they import flexitanks from Malaysia for supply / sale to exporters. M/s. Paul Abrao Agencies Pvt. Ltd. got registered under the categories of cargo handling service, goods transport agency service and business auxiliary service on 27.2.008 and the Assistant Commissioner of Service Tax vide his let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certainment along with interest and informed Central Excise authorities in March 2006 nearly 9 months before the issue of show-cause notice and requested that when service tax is already paid with interest, show-cause notice should not be issued for the amount already paid. Further, it is submitted that service tax was a new tax during the relevant period and they were having bona fide belief that they were not required to pay any tax for the services provided by them. However, when they came to know of their liability, they immediately obtained the service tax registration and paid the service tax with interest. The learned counsel prayed that in such circumstances appellant should not be burdened with the penalty under Section 78 and he s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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