2011 (8) TMI 918

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....ocate, for the Respondent. [Order]. - The brief facts of the case are that during the audit of the assessee's accounts, it was found that they had provided commercial training or coaching service in the area of NCR Cheque Truncation Pilot Project to IBM and received payment from them. They had not registered themselves under the Finance Act, 1994 and had not paid appropriate service tax on t....

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....taxable service but training in the field of software which does not attract service tax. There is no material on record to establish that the assessees had knowledge of the fact that they were rendering a taxable service and yet did not obtain registration and pay service tax. Every failure to obtain registration and pay service tax cannot be equated with deliberate suppression with intent to eva....