https://www.taxtmi.com/caselaws?id=360955 The Tribunal granted the appellant, a Government undertaking in dredging services, the benefit of Section 80, dropping the penalty under Section 78. It recognized the appellant's genuine belief in being exempt from service tax as a Government entity. Finding no evidence of intent to evade tax or suppression of facts, the Tribunal ruled in favor of the appellant, emphasizing statutory interpretation and compliance upon awareness of tax obligations. The decision highlighted the absence of mala fide intent, leading to the appeal's success. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 26 May 2018 07:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360955 The Tribunal granted the appellant, a Government undertaking in dredging services, the benefit of Section 80, dropping the penalty under Section 78. It recognized the appellant's genuine belief in being exempt from service tax as a Government entity. Finding no evidence of intent to evade tax or suppression of facts, the Tribunal ruled in favor of the appellant, emphasizing statutory interpretation and compliance upon awareness of tax obligations. The decision highlighted the absence of mala fide intent, leading to the appeal's success. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360955