https://www.taxtmi.com/caselaws?id=208672 The judgment confirmed the appellant's liability for service tax before registration but set aside penalties due to the genuine belief that no tax was due. Penalties under the Finance Act, 1994 were revoked as there was no evidence of mala fide intent for non-payment. Section 80 relief was granted as no mala fides were found, leading to the setting aside of penalties while confirming the service tax demand. The judgment emphasized considering circumstances and absence of mala fides in applying penal provisions and statutory benefits. en-us Thu, 15 Jul 2010 00:00:00 +0530 Wed, 25 Jan 2012 06:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208672 The judgment confirmed the appellant's liability for service tax before registration but set aside penalties due to the genuine belief that no tax was due. Penalties under the Finance Act, 1994 were revoked as there was no evidence of mala fide intent for non-payment. Section 80 relief was granted as no mala fides were found, leading to the setting aside of penalties while confirming the service tax demand. The judgment emphasized considering circumstances and absence of mala fides in applying penal provisions and statutory benefits. Case-Laws Service Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208672