TMI Blog2015 (5) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... T MUMBAI] referred where it was held that the services rendered are liable for service tax and interest thereof, but the penalties imposed are set aside - Held that: - the same issue involves and the decision of the case apply. Demand of service tax confirmed - penalties set aside on the ground that there was a bona fide belief in not discharging the service tax liability and section 80 invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability for the period January 2007 to December 2007 on a finding that the services will be covered under the category of commercial coaching or training services. The lower authorities have also conformed the demand of interest and imposed penalties under various sections of the finance act 1994. 3. Heard both sides and perused the records. 4. Both sides fairly submit that the very same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest thereof. At the same time, we do find that in the appellant s own case as cited herein above, the bench as set aside the penalties imposed on the ground that there could would be bona fide belief in not discharging the service tax liability. We find that same ratio will apply in the case in hand, accordingly, invoking the provisions of section 80 of the finance act 1994 we set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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