2008 (10) TMI 86

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..... espondent. ORDER 1. The appellant is a large public sector bank and other than financial and banking business is also engaged in providing training and coaching to employees. This facility was provided to other banks also on payment. After due adjudication and appeal proceedings, service tax was confirmed and penalty was imposed and interest was also confirmed. 2. Ld. Advocate on behalf of the .....

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..... adjudge the non-payment of service tax as a bona fide mistake. The Ld. Advocate when asked specifically whether the appellant will not contest the service tax on the basis of limitation if penalty is waived, he fairly admits that they would not file refund claim and would not contest the demand and appeal can be taken as limited to the issue of penalty. Since the appeal is limited only to penalty .....

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