https://www.taxtmi.com/caselaws?id=242136 The appeal by the Revenue against the confirmation of a demand for service tax and education cess was dismissed. The Tribunal upheld the impugned order, noting the respondents' proactive compliance, voluntary registration, and payment of tax before a show cause notice. The respondents' genuine belief in their exemption from service tax, supported by a tribunal decision, and their invocation of Section 80 of the Finance Act were considered. The Tribunal found no fault in the lower authority's decision and dismissed the appeal, affirming the impugned order and disposing of cross objections accordingly. en-us Wed, 04 Sep 2013 00:00:00 +0530 Wed, 08 Jan 2014 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242136 The appeal by the Revenue against the confirmation of a demand for service tax and education cess was dismissed. The Tribunal upheld the impugned order, noting the respondents' proactive compliance, voluntary registration, and payment of tax before a show cause notice. The respondents' genuine belief in their exemption from service tax, supported by a tribunal decision, and their invocation of Section 80 of the Finance Act were considered. The Tribunal found no fault in the lower authority's decision and dismissed the appeal, affirming the impugned order and disposing of cross objections accordingly. Case-Laws Service Tax Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242136