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TMI Blog2018 (2) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... collected the service tax - Revenue has also not brought any evidence on record showing that the appellants have suppressed the material facts from the department with intention to evade payment of service tax. Further, the appellants are women from a small village and not much educated and, therefore, were ignorant about the provisions of the Service Tax. Penalty set aside by invoking sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake of convenience, the facts of appeal No.ST/86846/14 are taken. 3. The appellant is engaged in providing services of commission agent to Royal Twinkle Group which was raising money from market through member investors. Enquiries conducted by the department revealed that the appellant was rendering services of commission agent to Royal Twinkle Star Club Ltd., Royal Twinkle Star Club Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 and was held that the appellant is rendering business auxiliary service. Aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (Appeals) who rejected the appeal on penalties. Hence the present appeals. 4. Heard both the parties and perused the records. 5. Learned consultant for the appellants submitted that the impugned order is not sustainable in law as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collected by them from their customers. He further submitted that since the appellants have paid the service tax and the interest and there was no intention to evade, the appellants should be given the benefit under Section 80 of the Finance Act as they were ignorant about the service tax liability. 6. On the other hand, learned AR reiterated the findings of the impugned order. 7. After cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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