TMI Blog2013 (2) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... onafide belief as to not to discharge the Service Tax liability on the advance amount received, during the material period as the issue of Service Tax liability under the Mandap Keeper services also was in litigation finally settled by Hon'ble Apex Court in the case of Tamilnadu Kalyana Mandapam Association (2004 (4) TMI 1 - SUPREME COURT OF INDIA). As the appellant had discharged the Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For Assessee: Shri Rahul Patel, Chartered Accountant. For Revenue: Dr.J.Nagori, Addl.Commissioner (A.R.). Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No.242/2010 (STC)/MM/Commr.(A)/Ahd, dt.23.8.10. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding imposition of penalties under Section 76, 77 and 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karyalaya Pvt.Ltd 2007 (7) STR 534 (Tri-Mum.), Jewel Hotel (P) Ltd 2007 (6) STR 240 (Tri-Mum.), Creative Hotels Pvt.Ltd 2007 (6) STR 238 (Tri-Mumbai) and Idial Security Organisation 2010 (20) STR 787 (Tri-Ahmd). 7. On perusal of the records, I find that that the appellant is a registered mandap keeper and was issued a show cause notice. There could be a situation where the appellant could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. 8. I find that this is fit case for invocation of provisions of Section 80 of Finance Act, 1994 for setting aside the penalties imposed on the appellant under Sections 76, 77 78 of Finance Act, 1994, as the appellant could be under a bonafide belief that they need not discharge the Service Tax on the amount of advance received by them. 9. In view of the above, I find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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