TMI Blog2016 (3) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the hotel in order to bring those hotels to the level of “Taj” - Entire Service tax along with interest paid before issuance of show-cause notice - Held that:- appellant could have entertained bonafide believe that the advice, consultancy as given by them may not be covered under ‘Management Consultancy Services' and they are rendering the business of the various hotels in the same manner fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal is directed against the Order-in-Original No. 63/BR-63/ST/Th-I/2011/2902 dated 12.10.2011 passed by the Commissioner of Central Excise, Thane-I. 2. The relevant facts that arises for consideration are the appellant herein during the period 16.10.1998 to 31.03.2001 has rendered services in respect of Management Consultancy Services' to various persons who sought the expertise in H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Audit Department had audited records and advised the appellant that tax liability arises. Appellant immediately took the registration and discharged the Service Tax liability. It is her submission that they paid the Service Tax liability on 16.10.2001, filed ST-3 returns on 19.10.2001 and paid interest on 28.03.2002 as also further Service Tax along with interest on 23.08.2002. She would submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side. 4. Learned Departmental Representative on the other hand reiterates the findings of lower authorities and submit that penalties were correctly imposed. 5. On careful consideration of the submission made by both sides, we find that the appellant is not seriously contesting the Service Tax liability and the interest thereof. 6. We find from records on being pointed out by Audit party ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agement Consultancy Services' was in nascent stage when the Audit Party brought to the knowledge of appellant that Service Tax liability arises, which was discharged immediately. By invoking the provision of Section 80 of Finance Act, 1994, we set aside the penalties imposed by the adjudicating authority under Section 76, 77 and 78 of the Finance Act, 1994. 7. The appeal stand disposed of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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