MANIPAL COUNTY Vs. THE COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Review - RA No. 11/2008 dated 24.4.2008.

(2.) THE relevant fact that arise for consideration are the appellants are engaged in the activity of providing taxable services under the category of 'Mantap Keeper Services', 'Health & Fitness Services' and 'Convention Services'. On scrutiny of the records, it appeared that the appellants had contravened the provisions of Section 68 and 70 of the Finance Act, 1994, hence, the Assistant Commissioner of Service Tax issued a show cause notice dated 17.5.2005 to the appellants requiring them to show cause as to why:

(3.) THE learned SDR on the other hand would contend that the reviewing authority came to the conclusion that there is escapement of duty and larger period should be invoked. It is her submission that Sub -section 4 of the Section 73 in this case and the appellant will be liable to pay penalty as imposed by the reviewing authority. It is her submission that the appellant cannot be under the bonafide impression, as they are registered with the department under the services of 'Mantap Keeper Service', 'Health & Fitness Service' and 'Convention Services'. Hence, they are aware of the provisions of the Service Tax.