2007 (11) TMI 81

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..... (Appeals) No.15/2006  (STO)AV/Comr (A-IV)Ahd dated 11.9.06 2.Heard both sides. 3. The relevant facts, in brief, are as follows: a)The appellant is a charitable institution engaged in imparting education; in the education premises, they had an open land/plot and they let it out for temporary use for certain functions. b) When the department commenced investigation, the appellant immediatel .....

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..... disputing the service tax amount which they have paid. However, he submits that imposition of penalty on them is not at all justified as they had no intention to evade taxes and seeks benefit of Section 80 of the Finance Act, 1994. 5.Learned DR reiterates the findings of the Commissioner (Appeals) and submits that sufficient leniency has been shown by her. 6.I have carefully considered the subm .....

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