2006 (5) TMI 2 - AT - Service Tax

Service Tax Mandap Keeper The appellants are educational trust and let out the school hall to their members and relatives for marriages and other functions Penalty reduced

Summary

The appellants were not contesting the service tax on the service of Mandap keeper but sought relief in penalties as they are an educational trust. The penalty of Rs. 95,000/- under Section 76 was reduced to Rs. 25,000/- due to their ignorance of the law and lack of intention to evade tax. Other penalties under Sections 75A and 77 were upheld. Appeal partly allowed.