2006 (12) TMI 49

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....s registered as service provider of commercial training or coaching, despite the said services being brought into service tax net 1-7-03. The appellants admitted their service tax liability subsequent to the visit of the officers to their coaching centre and discharged the service tax liability as indicated in the show cause notice partly prior to issue of show cause notice and partly after the issue of show cause notice. The adjudicating authority confirmed the demand and imposed penalty under the provisions of Sections 76, 77 and 78 of the Finance Act, 1994. On an appeal, the learned Commissioner (Appeals) also upheld the order in original for the imposition of penalties under        Finance Act, 1994. H....

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....centres were exempt. The said exemption notification was not extended by the Revenue. Hence the service rendered by the commercial and coaching centres had to discharge the service tax from 1-7-04. To my mind the appellants may have been misguided or mis-informed about the extension of the notification, which granted exemption to commercial training and coaching centres. The bona fide belief of possible extension of notification could not be a ground for imposition of such a heavy penalty under the provisions of Section 76 and 78 of the Finance Act. Further, it is seen from the record that the appellants had in fact recorded all the receipts in their books of account. The Division Bench in the case of CCE, Bangalore v. Impress Ad-Aids & Dis....