https://www.taxtmi.com/caselaws?id=249331 The Appellate Tribunal CESTAT Bangalore found that the appellant, despite being registered for management maintenance and repair services, provided construction services without paying service tax. The appellant promptly admitted liability upon notification, paid the due amount, and argued a bonafide belief in not being liable for the tax. The tribunal, considering the appellant's actions and lack of professional tax qualifications, set aside the penalty, invoking Section 80 of the Finance Act 1994. The tribunal also waived the predeposit requirement and disposed of the appeal without the need for predeposit, emphasizing the significance of bonafide belief and rectification of errors upon notification of liability. en-us Fri, 21 Mar 2014 00:00:00 +0530 Thu, 10 Jul 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249331 The Appellate Tribunal CESTAT Bangalore found that the appellant, despite being registered for management maintenance and repair services, provided construction services without paying service tax. The appellant promptly admitted liability upon notification, paid the due amount, and argued a bonafide belief in not being liable for the tax. The tribunal, considering the appellant's actions and lack of professional tax qualifications, set aside the penalty, invoking Section 80 of the Finance Act 1994. The tribunal also waived the predeposit requirement and disposed of the appeal without the need for predeposit, emphasizing the significance of bonafide belief and rectification of errors upon notification of liability. Case-Laws Service Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249331