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2014 (1) TMI 360 - AT - Service TaxPenalty under Section 76, 77 or 78 - Suppression of facts - Benefit of Exemption Notification Nos. 9/2003-ST and 24/2004-ST - Held that:- respondents got themselves registered with the Revenue suo motu and paid the service tax along with interest before the issue of the show cause notice and the respondents were under bona fide belief and genuine doubt whether or not the courses run by the respondents could be treated as vocational courses. In view of the above, we find no infirmity in the impugned order whereby the lower authority invoked the provisions of Section 80 of the Finance Act - Decided against Revenue.
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