2014 (1) TMI 360

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..... ause 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. - ST/40/08-Mum - - - Dated:- 4-9-2013 - S S Kang And .....

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..... e taxable service provided by them, therefore the respondents are liable to penalties under Sections 76, 77 and 78 of the Finance Act. 4. We find that the respondents got themselves registered with the Revenue in June 2006 and paid service tax along with interest. Thereafter, show cause notice was issued for appropriation of amount and for imposition of penalties. 5. In the impugned order ther .....

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