https://www.taxtmi.com/caselaws?id=1402 The Appellate Tribunal CESTAT, Bangalore upheld the Service Tax demand on appellants letting out premises for social/cultural functions as Mandap Keepers. While ruling in favor of the Revenue on Service Tax liability, the Tribunal invoked Section 80 to waive penalties due to the appellants' genuine belief in compliance and lack of prior enforcement actions. The decision, issued on 28-11-2006, required the appellants to pay the Service Tax and interest but set aside all penalties under the Finance Act, 1994. en-us Tue, 28 Nov 2006 00:00:00 +0530 Sat, 01 Mar 2014 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1402 The Appellate Tribunal CESTAT, Bangalore upheld the Service Tax demand on appellants letting out premises for social/cultural functions as Mandap Keepers. While ruling in favor of the Revenue on Service Tax liability, the Tribunal invoked Section 80 to waive penalties due to the appellants' genuine belief in compliance and lack of prior enforcement actions. The decision, issued on 28-11-2006, required the appellants to pay the Service Tax and interest but set aside all penalties under the Finance Act, 1994. Case-Laws Service Tax Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1402