2014 (8) TMI 923

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....riwala, (AR) PER : M V Ravindran This appeal is directed against OIA No. AHM-SVTAX-000-APP-361 to 362-13-14 dated 24.2.2014. 2. The relevant facts that arise for considerations are:     The facts of the case are that investigation carried out against the said appellant revealed that they provided visa consultancy service to students who want to study abroad and collected....

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....category of 'Membership of club or Association' under Section 73(1) ibid. He imposed penalty of Rs. 1,43,477/- under Section 78 ibid. Penalty of Rs. 2000/- under section 72(2) ibid and penalty as prescribed under section 77(i)(a) ibid for failing to obtain registration. 2. Aggrieved by such an order, assessee preferred an appeal before the first appellate authority. Before the first app....

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....section 76 & 77 of the Finance Act 1994. The revenue has not preferred any appeal against the impugned order which set aside the penalty imposed under section 78 of the Finance Act 1994. 3. Heard both sides and perused the records. 4. On perusal of records, we find that it is not in dispute that the appellant has discharged the service tax liability and the interest thereof, on being pointed....

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....om the service recipient though the bills were raised for the service rendered. 5. In the peculiar facts and circumstances of this case, we find that the appellant could have entertained a bonafide belief that the service rendered by him may not be taxable. We are of the view that the appellant had made out a reasonable cause for setting aside the penalties imposed on him under section 76 and 7....