https://www.taxtmi.com/caselaws?id=342602 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, a Government of Maharashtra undertaking, in a case concerning service tax liability. The Tribunal set aside penalties imposed under sections 76, 77, and 78 of the Finance Act, 1994, finding that the appellant had a bona fide belief and no intention to evade tax. The confusion surrounding tax liability responsibilities during the relevant period and the retrospective amendment supporting the appellant's position led the Tribunal to invoke Section 80 of the Finance Act, 1994, ultimately allowing the appeal against the penalties imposed by the adjudicating authority. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342602 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, a Government of Maharashtra undertaking, in a case concerning service tax liability. The Tribunal set aside penalties imposed under sections 76, 77, and 78 of the Finance Act, 1994, finding that the appellant had a bona fide belief and no intention to evade tax. The confusion surrounding tax liability responsibilities during the relevant period and the retrospective amendment supporting the appellant's position led the Tribunal to invoke Section 80 of the Finance Act, 1994, ultimately allowing the appeal against the penalties imposed by the adjudicating authority. Case-Laws Service Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342602