2010 (9) TMI 527

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..... er section 84 of the Finance Act, 1994 passed by the Commissioner of Service Tax, imposing a penalty of Rs. 2 lakhs on the assessee, a proprietary concern of Shri K. Gopalakrishnan, engaged in providing 'mandap keeping service' on the ground of deliberate non-inclusion of amenity charges in the assessable value of mandap keeping service, for the purpose of computing service tax liability.   .....

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..... sessees in connection with the mandap keeping service. The plea of the assessee that he was ignorant of his liability by inclusion of the amenity charges in the schedule of the services of mandap keeping cannot be accepted as he was well aware of benefits under Direct Taxes (depreciation under the Income-tax Act). The assessees have also not shown that they were under a bona fide belief for non-pa .....

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