https://www.taxtmi.com/caselaws?id=204409 The Tribunal and High Court ruled in favor of two public authorities, finding that their activities as Mandap Keepers were subject to service tax. However, due to a genuine belief that their activities were not taxable, the demand was limited to the normal period, and the penalty was set aside as there was no deliberate evasion of service tax. The High Court upheld the Tribunal's decision, emphasizing the reasonable cause of the authorities and dismissing the revenue's appeal against the penalty removal. en-us Wed, 13 Apr 2011 00:00:00 +0530 Thu, 29 Dec 2011 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204409 The Tribunal and High Court ruled in favor of two public authorities, finding that their activities as Mandap Keepers were subject to service tax. However, due to a genuine belief that their activities were not taxable, the demand was limited to the normal period, and the penalty was set aside as there was no deliberate evasion of service tax. The High Court upheld the Tribunal's decision, emphasizing the reasonable cause of the authorities and dismissing the revenue's appeal against the penalty removal. Case-Laws Service Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204409