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TMI Blog2009 (8) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... mer Affairs, Food & Public Distribution, Government of India. In this case Tri.-(Del.) by considering the claim of appellant that they had a bona fide belief that their that their activities will not attract service tax held that the appellants had reasonable cause for their failure in registering themselves for paying service tax and subsequently, on coming to know of the legal position they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) The appellant is a national standard body constituted under the BIS Act, 1986 coming under the administrative control of the Ministry of Consumer Affairs, Food Public Distribution, Government of India. They are reportedly availing the benefits under Income-Tax Act as an institution established for charitable purposes. They have undertaken training programme for the development and implementat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of penalty. She submits that as a no profit making institution, the training was only a part of their other activities and the fees collected was to defray the expenses involved in the training programme, they were under the bona fide belief that the activities could not attract the service tax. They have taken up the matter with their Ministry who in turn, took up the matter with the CBEC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind and that the training programme was aimed towards the same purpose. Their claim that they had a bona fide belief that their activities will not attract service tax appears acceptable. It is also seen that the BIS has taken up the matter with the CBEC through their own Ministry and obtained clarification in Feb.1986 (sic.) and thereafter, paid the service tax along with interest involved. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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