2008 (10) TMI 86

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..... l is limited only to penalty and the training/coaching facility is an internal facility for bank’s employees only and is not the main commercial activity of the bank. I accept and agree with the appellant that no penalty is to be imposed on them - ST/153 OF 2008 - A/2342/WZB/AHD. OF 2008 - Dated:- 27-10-2008 - B.S.V. MURTHY, TECHNICAL MEMBER Hardik Modh and A.J. Brahmin for the Appellant. .....

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..... of tax. They have paid service tax, interest and penalty of 25 per cent shows that they have no intention to evade tax rather it was a bona fide mistake. On the other hand Ld. SDR submits that the facts reveal that this commercial activity was not reported to the department and therefore, penalty is justified. 3. I find force in the arguments advanced by the Ld. Advocate on behalf of the appe .....

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