2008 (2) TMI 50

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..... cemen - from this, it follows that the appellant is not a commercial concern – moreover assessee had bonafide belief about their liability so larger period cannot be invoked to raise demand – demand and penalty are set aside - ST/85/2005 - 176/2008 - Dated:- 5-2-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order Per Shri T.K. Jayaraman, Member(T)].- 1. This appea .....

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..... ity confirmed the demand of duty but having regard to the circumstances of the case and finding that the appellants had a bona fide doubt with regard to their liabilities, he set aside the penalty. The appellants are aggrieved over the impugned order confirming the demand of service tax. Hence, they have come before this Tribunal for relief. 3. Shri K.S. Ravi Shankar, learned Advocate, appea .....

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..... y agency, it should have been a commercial concern. It is a fact that the appellant is a co-operative society, registered under Karnataka Co-operative Society Act and it was registered for the welfare of the Ex-servicemen. It is also recorded under Section 4 of the Karnataka Co-operative Society Act, 1954 that a commercial concern is debarred from being registered as a Co-operative Society. From t .....

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