https://www.taxtmi.com/caselaws?id=3437 The appeal addressed the applicability of service tax on letting out open land for temporary use by an educational institution. The Tribunal found that the institution's main activity was education, and letting out the open plot was not significant. The appellant had no intention to evade taxes, and Section 80 of the Finance Act, 1994 was applicable. The appeal was allowed, and the tax demand was not in dispute. Penalties under Sections 76 and 78 were set aside due to the appellant's genuine ignorance and lack of intention to evade taxes. The interpretation of 'mandap keeper' in the context of service tax favored the appellant, leading to the penalties being overturned. en-us Mon, 05 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3437 The appeal addressed the applicability of service tax on letting out open land for temporary use by an educational institution. The Tribunal found that the institution's main activity was education, and letting out the open plot was not significant. The appellant had no intention to evade taxes, and Section 80 of the Finance Act, 1994 was applicable. The appeal was allowed, and the tax demand was not in dispute. Penalties under Sections 76 and 78 were set aside due to the appellant's genuine ignorance and lack of intention to evade taxes. The interpretation of 'mandap keeper' in the context of service tax favored the appellant, leading to the penalties being overturned. Case-Laws Service Tax Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3437