2009 (6) TMI 516

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..... ot liable to pay any penalty for the reason that there was a reasonable cause for the failure to pay the tax as they were an educational institution and they had paid service tax leviable prior to the issue of the show-cause notice. Held that- as the penalty has already been reduced from Rs. 1,33,594 equal to the service tax demand to Rs. 70,000 by the lower appellate authority. No ground has been .....

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..... ty ought to have been imposed. 2. I have heard both sides and find no merit in the plea for the reason that the service tax demand confirmed by application of the extended period of limitation on the ground that the assessees suppressed the fact of rendering service has not been challenged by them and, therefore, hold that section 80 of the Act does not come to their rescue. The alternate prayer .....

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