2018 (4) TMI 227

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..... eal allowed - decided in favor of appellant.
SHRI S.S GARG, JUDICIAL MEMBER Ms. Disha Gursahaney, Advocate, For the Appellant Shri Parashivamurthy, Dy. Commissioner(AR), For the Respondent Per: SS GARG The present appeal is directed against the impugned order dt. 22/03/2017 whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is engaged in the activity of Membership of 'Club or Association Services' and 'Business Exhibition Services'. Their major activity was to provide facilities to the members by conducting exhibitions to promote their business. They issue life membership, honorary membership and temporary membership. Since they wer .....

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..... epartment. She further submitted that the asseessee has no intention to evade service tax. She further submitted that the appellant is an assessee registered under The Travancore-Cochin Literary Scientific and Charitable Societies Registration Act, 1955. They have its members, establishment and organizations from the tourism field and collect registration fee of ₹ 5000/- per member and subscription fee of ₹ 2000/- per annum per member. They also conduct fair called 'Kerala Travel Mart' for promotion of tourism in Kerala with the State Tourism Department. The learned counsel further submitted that the appellants are a non-profit making organization and were under the impression that theirs being a charitable institution, .....

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..... submissions of both sides and perusal of material on record, I find that the service tax along with interest was paid substantially before the issue of show-cause notice and there was short payment of interest which was quantified by the Order-in-original and the same was also paid. Further I also find that the appellant is a non-profit making organization and they had a bona fide belief that they are not liable to pay service tax as they are a society registered under the Travancore-Cochin Literary Scientific and Charitable Societies Registration Act, 1955. Further I find that they had a reasonable and honest belief that they are not liable to pay service tax on the activities carried out by them and they paid the service tax before the is .....

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