TMI Blog2018 (2) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... come exigible to service tax levied under BAS for the period 01.07.2003 to 09.07.2004 on taxable income of ₹ 20,96,145/- - Held that: - the value of commission and incentive received by the appellant from BPL Mobile Cellular Ltd. will definitely form taxable income for the purposes of levy under "Business Auxiliary Service" during the impugned period. Extended period of limitation - Held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench The appellants were engaged in providing services to cellular phone exporters on behalf of BPL Mobile Cellular Ltd. and were also engaged in collection of bill amounts from the customers and the like for which they receive commission and incentives. Department took the view that the said amounts would constitute taxable income exigible to service tax levied under BAS for the period 01.07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices in view of the decision of the Tribunal in the case of Daya Shankar Kailash Chand Vs CCE ST Lucknow - 2013 (30) STR 428 (Tri.-Del.). Ld.Advocate also draws our attention to para 5.5 of the impugned order where the lower appellate authority has, while setting aside penalty under Section 78, found that an element of mens rea has not been clearly established by Revenue and that mere failure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... '; that in the circumstances appellant cannot take the plea of bonafide belief about the taxability of their services. 4.1 Heard both sides and have gone through the facts. We find that, on question of leviability of service tax on the value of SIM cards sold by the appellant, the decision of the Tribunal relied upon by the counsel is very much in their favour, hence there can be no tax lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is therefore set aside. 4.5 For the same reasons, we find that there was reasonable cause for the failure to discharge service tax liability and hence the penalty imposed under Section 76 of the Act, is also set aside. 4.6 However, for the limited purpose of reworking of the tax liability for the normal period based on the conclusions and decisions supra, the matter is being remanded to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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