2013 (2) TMI 359

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....ndran:   This appeal is directed against Order-in-Appeal No.243/2010 (STC)/MM/Commr.(A)/Ahd, dt.24.8.2010.   2. Heard both sides and perused the records.   3. The issue involved in this case is regarding imposition of penalties under Section 76, 77 and 78 of Finance Act, 1994, on the appellant herein.   4. It is the case of the appellant that they were under confusi....

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....e Hotels Pvt.Ltd 2007 (6) STR 238 (Tri-Mumbai) and Idial Security Organisation 2010 (20) STR 787 (Tri-Ahmd).   7. On perusal of the records, I find that that the appellant is a registered mandap keeper and was issued a show cause notice. There could be a situation where the appellant could be under a bonafide belief as to not to discharge the Service Tax liability on the advance amount rec....