9911796707
TMI Blog2013 (5) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... /- was demanded from the appellant for rendering service of commercial coaching during the period from 1.7.03 to 5.10.04. Penalties under various sections have also been imposed. The appellant has paid the service tax and the interest before show cause notice and is not challenging the same. The request is only for waiver of penalty. 2. Heard both the sides and have gone through the records. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a house wife had no knowledge about the past activities carried out by late Babyben, but in the year 2005-06 she started the coaching classes under the name of "Nirav Group Tuition" a proprietary concern. The income being within exemption limit of value of Rs.4 lakhs, there was no liability for Service Tax and so no Service Tax registration was taken. The Department conducted inquiry by visiting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the daughter-in-law started it again. There is no indication that the same concern was continued in view of the fact that there was a break in between. In view of the above discussion, I find myself in agreement with the submission that no penalty is imposable in this case and accordingly the appeal is allowed by setting aside penalties imposed on the appellant. The service tax and the inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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