2014 (12) TMI 663

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....ENT Per. Archana Wadhwa :- Vide their impugned orders, the lower authorities have confirmed the demand of service tax of Rs. 98,064/- and imposed penalty of Rs. 50,000/- on the ground that during the period 1/4/05 to 30/9/07 they have provided commercial training or coaching services. 2. The said demands stand assailed by the appellant on the ground of limitation in as much as show cause notice....

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....de penalty imposed under Section 76 of the Finance Act has held as under :-                6. As regards, the imposition of penalty of Rs. 1,55,258/- upon the appellants under Section 76 of the Finance Act, 1994, I find that the appellants have submitted that they were under bonafide belief that they are entitled to Notificatio....