2015 (9) TMI 1032

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..... of Taxable Service does not specifically mention Admission Fees or Annual Subscription Fees and appellant harbored a view that service tax on these amounts is not payable under Section 65 (105) (zzzzg). Appellant, therefore,-had reasonable case for not paying Service Tax. However the entire amount along with interest was paid by the appellant before the issue of show case notice. Penalties impose .....

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..... t appellant was under the bonafide belief that service tax under Section 65 (105) (zzzzg) is not payable for the Admission Fees Annual subscription Charges recovered from the customers. That, as soon as the interpretation was brought to the notice of the appellant by the Revenue, the entire service tax on Admission Fees and Annual subscription Charges was paid by the appellant, alongwith inter .....

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..... in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities. 4.1. The above definition does not specifically mention Admission Fees or Annual Subscription Fees and appellant harbored a view that service tax on these amounts is not payable under Section 65 (105) (zzzzg). Appellant, therefore,-had reasonable case for not .....

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