2008 (11) TMI 164

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..... officers, she paid the service tax along with interest even before the issue of show-cause notice. Taking these factors into account, the Original Authority dropped the penal proceedings exercising his powers under section 80 of the Finance Act, 1994. The Commissioner, Service Tax in exercise of the powers conferred on him under section 84 of the Finance Act took up revisionary proceedings and im .....

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..... University. Due to ignorance of law, she did not pay the service tax under the category of "Commercial Coaching and Training". However, once the lapse was pointed out by the departmental officers, she paid the service tax along with interest even before the issue of show-cause notice. Taking these factors into account, the Original Authority dropped the penal proceedings exercising his powers unde .....

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..... t was urged that this case is squarely covered by the decision of this Bench in the case of Majestic Mobikes (P.) Ltd. v. CST [2008] 16 STT 296, wherein in cases of discharge of service tax liability before the show-cause notice was issued, penalties have been paid. 6. The learned Departmental Representative reiterated the impugned order. 7. On a very careful consideration of the issue .....

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