2014 (3) TMI 1008

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..... ices were issued demanding service tax on the same grounds, therefore we find that the allegation of suppression with intent to evade payment of tax in the present proceedings is not sustainable. In view of this, we find no infirmity in the impugned order and the penalty imposed under Section 78 of the Finance Act is restored. - Decided against the assessee. - ST/151/08, ST/172/08-Mum - A/565-56 .....

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..... he Finance Act. 4. The appellants are only opposing the appeal of the Revenue whereby the Revenue wants to impose penalty under Section 78 of the Finance Act. 5. The contention of the Revenue is that the service tax on commercial training or coaching services as well as franchise services comes under the purview of service tax with effect from 1.7.2003. The appellant had not paid the servic .....

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..... appellant had not paid the service tax hence it is a contravention of the provisions of the Act as provided under Section 78 of the Finance Act. 6. The Revenue submitted that as earlier there were two show cause notices, therefore the Revenue was aware of the fact that the appellants were providing taxable service hence in the subsequent show cause notice the allegation of suppression with int .....

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