TMI Blog2009 (3) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant in entertaining doubt that they were not liable to pay service tax especially in the light of Circular No.62/11/2003-ST and, therefore, by invoking provisions of Section 80 of the Finance Act, penalties imposed on the appellant are set aside - 518 of 2007 - ST/100 of 2009 - Dated:- 4-3-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Atul G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78. Commissioner (Appeals) has upheld the order of the original authority. 4. Learned Company Secretary fairly concedes that the issue whether a proprietary firm can be considered as a commercial concern has been decided by the Tribunal against the assessee in the case of C.C.E., Jaipur vs. R.S. Financial Services reported in 2008 (9) STR 231 (Tri-Del.) and , therefore, does not contest th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances of the case, we hold that there was sufficient cause for the appellant in entertaining doubt that they were not liable to pay service tax especially in the light of Board's instruction cited supra and, therefore, the invoking the provisions of Section 80 of the Finance Act, we set aside the penalties imposed on the appellant. 7. Appeal is disposed of on the above terms. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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