2010 (11) TMI 438

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2005-06 and were not aware of the fact that they were not entitled to exemption up to Rs. 4 lakhs as they were using the brand name of the major organization in the field of computer education - The franchisee was situated in rural background; that the assessees provided educational service mainly to poor students and relied upon the payment of entire service tax and interest immediately on receip .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4 holding that the assessees had a reasonable cause for failure to pay service tax, namely, that they were under a bona fide belief that they were entitled to small scale exemption during the financial year 2005-06 and were not aware of the fact that they were not entitled to exemption up to Rs. 4 lakhs as they were using the brand name of the major organization in the field of computer education. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X