https://www.taxtmi.com/caselaws?id=278920 Penalties under Sections 77 and 78 of the Finance Act, 1994 were held waivable under Section 80 where the appellant had already paid the service tax and showed a bona fide belief that its intermediary activities were not taxable as cable operator services. The analysis relied on the statutory link between the Finance Act definitions and the Cable Television Networks (Regulation) Act, 1995, including Section 2(aa), to support the view that the activity did not clearly fall within the taxable category. On those facts, and following cited Tribunal decisions, waiver of penalty was allowed and the penalties were set aside. en-us Thu, 27 Jul 2017 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278920 Penalties under Sections 77 and 78 of the Finance Act, 1994 were held waivable under Section 80 where the appellant had already paid the service tax and showed a bona fide belief that its intermediary activities were not taxable as cable operator services. The analysis relied on the statutory link between the Finance Act definitions and the Cable Television Networks (Regulation) Act, 1995, including Section 2(aa), to support the view that the activity did not clearly fall within the taxable category. On those facts, and following cited Tribunal decisions, waiver of penalty was allowed and the penalties were set aside. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278920