https://www.taxtmi.com/caselaws?id=331979 The Appellate Tribunal CESTAT MUMBAI upheld the service tax liability for undervaluation of amounts received for catering and mandap-keeper services. The appellant accepted the tax liability and paid with interest but sought leniency on penalties, arguing a good faith belief that service tax did not apply to marriage functions. The Tribunal found the appellant's belief reasonable due to historical classification but upheld the tax liability. However, invoking Section 80 of the Finance Act 1994, the Tribunal set aside the penalties, maintaining the service tax liability and interest in favor of the appellant. en-us Wed, 27 Jul 2016 00:00:00 +0530 Sat, 18 Feb 2017 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331979 The Appellate Tribunal CESTAT MUMBAI upheld the service tax liability for undervaluation of amounts received for catering and mandap-keeper services. The appellant accepted the tax liability and paid with interest but sought leniency on penalties, arguing a good faith belief that service tax did not apply to marriage functions. The Tribunal found the appellant's belief reasonable due to historical classification but upheld the tax liability. However, invoking Section 80 of the Finance Act 1994, the Tribunal set aside the penalties, maintaining the service tax liability and interest in favor of the appellant. Case-Laws Service Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331979