Held - Extended period of limitation cannot be invoked as the Appellant did not suppress any fact with intent to evade duty and issue involves interpretation of law. No corroborative evidence has been put forward by the department to support that there was a deliberate attempt on the part of the Appellant to suppress the material facts with an intent to evade payment of tax.

Everything was disclosed to the department at the time of .....

Held - At the infancy stage of implementation of law there appears to have been confusion as to taxability. In these circumstances, the invocation of larger period of limitation is not sustainable. Further, in view of, no positive act, on the part of the appellant penalties are not imposable upon them. Therefore, we set aside the demand for the larger period and the penalties imposed.

Held - It is seen that the Tribunal in an identical issue in the case of Wings Group of Companies vs. Commr. of S.T., Bangalore, reported in 2008 (11) STR 63 (Tri.-Bang.) while deciding the stay application observed that activity of arranging loan and receiving commission would come within the purview of 'Business Support Services' effective from 1.5.2006 and not under "Business Auxiliary Services". Thus, it is clear that there was doubt on th.....

Held - The appellants had a bona fide belief that Attars were not chargeable to duty and the belief was based on the fact that the other manufacturers, who were supplying Attars to M/s. Dhariwal Industries Ltd., were not paying any duty on the Attars manufactured by them. 

In the present case, there could be no such awareness attributed to the appellants. The fact that the other suppliers to Dhariwal Industries Ltd. were not being c.....

Held - When the Business Auxiliary Services had just been brought within the service tax net w. e. f. 1.7.2003 and, therefore, possibility that person providing this service may not be aware of its scope and, in view of the fact that the appellants have paid the admitted amount as soon as non-payment of service tax on the commission received from the banks/Financial Institutions was pointed out, we are of the view that consolidated penalty of .....