2013 (5) TMI 646

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.....S.V. Murthy; Service tax of Rs.29,756/- was demanded from the appellant for rendering service of commercial coaching during the period from 1.7.03 to 5.10.04. Penalties under various sections have also been imposed. The appellant has paid the service tax and the interest before show cause notice and is not challenging the same. The request is only for waiver of penalty. 2. Heard both the si....

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....anan K. Shah, daughter-in-law of late Babyben, a house wife had no knowledge about the past activities carried out by late Babyben, but in the year 2005-06 she started the coaching classes under the name of "Nirav Group Tuition" a proprietary concern. The income being within exemption limit of value of Rs.4 lakhs, there was no liability for Service Tax and so no Service Tax registration was taken.....