https://www.taxtmi.com/caselaws?id=331208 The appeal was allowed, setting aside the penalty imposed under section 76 of the Finance Act 1994, while confirming the service tax demand and interest. The appellant's bonafide belief that their services might fall under a different category or not be taxable at all was considered in light of the uncertainty surrounding the classification of services and the timing of observations by the Assistant Commissioner. The Member (Judicial) concluded that the penalty was not justified in this case. en-us Tue, 19 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331208 The appeal was allowed, setting aside the penalty imposed under section 76 of the Finance Act 1994, while confirming the service tax demand and interest. The appellant's bonafide belief that their services might fall under a different category or not be taxable at all was considered in light of the uncertainty surrounding the classification of services and the timing of observations by the Assistant Commissioner. The Member (Judicial) concluded that the penalty was not justified in this case. Case-Laws Service Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331208