Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 304 - AT - Service TaxDemand under Commercial training and Coaching services – Penalty – The appellant is a national standard body constituted under the BIS Act, 1986 coming under the administrative control of the Ministry of Consumer Affairs, Food & Public Distribution, Government of India. In this case Tri.-(Del.) by considering the claim of appellant that they had a bona fide belief that their that their activities will not attract service tax held that the appellants had reasonable cause for their failure in registering themselves for paying service tax and subsequently, on coming to know of the legal position they have complied with the provisions of law. Considering the nature of the organisation, nature of activities undertaken by them and absence of arty intention to evade service tax, it is a fit case for invoking the provision of Section 80 of the Finance Act, 1994. The appeal is allowed by setting aside the penalty.
|