2008 (9) TMI 75

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..... None appeared for respondents in spite of notice. I therefore heard ld. SDR and perused the records. 2. Brief facts of the case are that the respondents M/s. B.G. Talwarkar's Physique Club is engaged in providing health club and fitness service which has been notified as taxable service on 16-8-2008 (Sic) and accordingly Service tax was required to be paid. During the course of survey conducted i .....

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..... ntended that once the respondents were aware of their liability to pay Service tax, which they were recovering from their customers, the penalties were liable to be imposed as their plea ignorance of procedure etc. cannot be considered, once the amount was recovered from the customers. In view of this, it was contended that Commissioner (Appeals) order should be set aside. 4. I have considered th .....

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