2011 (4) TMI 191

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..... Respondent. JUDGMENT N. Kumar, J. - This appeal is by the revenue challenging the order passed by the Tribunal which set aside the penalty on the ground that issue involved relates to interpretation of law. 2. This appeal arises out of a common order passed in two cases. Town Hall Committee, Mysore City Corporation, is one assessee and Kalamandir, Department of Kannda and Culture, Mysore, is .....

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..... ap Keepers and held that service tax is liable to be paid. As they were under a bona fide impression that their activities would not come within the purview of service tax under the category of Mandap Keepers, they did not pay tax. Therefore, the demand was restricted to the normal period as there was a bona fide dispute regarding the liability to pay service tax. The Tribunal set aside the penalt .....

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