https://www.taxtmi.com/highlights?id=43203 Penalty u/s 78 - they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped under bonafide belief without any malafide intention. - no penalty. en-us Mon, 10 Dec 2018 09:38:32 +0530 Mon, 10 Dec 2018 09:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43203 Penalty u/s 78 - they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped under bonafide belief without any malafide intention. - no penalty. Highlights Service Tax Mon, 10 Dec 2018 09:38:32 +0530 https://www.taxtmi.com/highlights?id=43203