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TMI Blog2009 (3) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... enue proceeded against the appellants on the ground that they were not paying Service Tax and also did not obtain registration in spite of the fact that they had received amounts from M/s. Benzy Travels by providing 'Business Auxiliary Services'. The appellants sold the passenger tickets for M/s. Benzy Travels and obtained commission. The lower authority confirmed the demand of Rs. 96,969/- and Education Cess of Rs. 610/-. Interest was demanded under Section 75. Penalties under Sections 76, 77 and 78 were imposed. The appellants were aggrieved over the impugned order. Hence, they approached the Commissioner (Appeals). The Commissioner (Appeals) decided that the appellant's activity covers canvassing passengers, issue of tickets, collection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng BAS, it can only at best be termed as a service rendered by a Commission Agent. Prior to 16.06.2005, the service rendered by a Commission Agent was exempt from payment of Service Tax under the category of BAS. Hence, the entire demand for Service Tax cannot be sustained. (iv) Further, even if the appellant is liable for service tax, it can only be covered under the definition of Travel Agent services i.e. any person engaged in providing any services connected with booking of passage for travel but does not include Air Travel Agent and Rail Travel Agent. This service is leviable for tax only w.e.f. 10.09.2004. The appellant had brought this to the notice of the both the authorities who have not considered this at all and in fact, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot be invoked. Moreover, the larger time is not invocable when there is no intention to evade duty/service tax and when the assessee entertains a bona fide view. (vii) The penalties imposed are excessive. In fact, there is no justification for imposition of penalty in the facts of the case. 5. The earned DR reiterated the impugned order. 6. We have gone through the records of the case very carefully. In identical circumstances, in respect of M/s Shabeer Travels, Revenue proceeded against them and confirmed the demand as in this case The same matter came before this Tribunal and the tribunal allowed the appeal of that appellant with the following observations: "I heard both sides. The point at issue is very simple. The appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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