https://www.taxtmi.com/caselaws?id=269376 The Tribunal held the appellant-assessee liable to pay service tax on marketing and distributing BSNL recharge vouchers, following a Kerala High Court decision. Penalties on service tax liability were set aside due to the appellant's bonafide belief and conflicting judicial decisions, invoking Section 80 of the Finance Act, 1994. The liability for certain services was confirmed for the period involved, based on settled legal positions. The Tribunal rejected the invocation of the extended period for demanding service tax in litigated instances. Penalties imposed were overturned based on the appellant's bonafide belief, with Section 80 of the Finance Act, 1994, applied in justified cases. en-us Thu, 04 Jun 2015 00:00:00 +0530 Mon, 14 Dec 2015 10:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269376 The Tribunal held the appellant-assessee liable to pay service tax on marketing and distributing BSNL recharge vouchers, following a Kerala High Court decision. Penalties on service tax liability were set aside due to the appellant's bonafide belief and conflicting judicial decisions, invoking Section 80 of the Finance Act, 1994. The liability for certain services was confirmed for the period involved, based on settled legal positions. The Tribunal rejected the invocation of the extended period for demanding service tax in litigated instances. Penalties imposed were overturned based on the appellant's bonafide belief, with Section 80 of the Finance Act, 1994, applied in justified cases. Case-Laws Service Tax Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269376