https://www.taxtmi.com/caselaws?id=379861 The appellant paid the service tax demand with interest before the show-cause notice was issued. The service value was declared in the ST-3 return, indicating no evasion. Services to a 100% EOU were considered non-taxable under a bonafide belief. Penalties under Section 76 & 78 were waived as the appellant genuinely believed no service tax was applicable. The penalty under Section 76 was set aside, and under Section 78, it was waived invoking Section 80 of the Finance Act. The appeal was allowed based on the appellant's bonafide belief and accurate declaration of services in returns. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 09 May 2019 06:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379861 The appellant paid the service tax demand with interest before the show-cause notice was issued. The service value was declared in the ST-3 return, indicating no evasion. Services to a 100% EOU were considered non-taxable under a bonafide belief. Penalties under Section 76 & 78 were waived as the appellant genuinely believed no service tax was applicable. The penalty under Section 76 was set aside, and under Section 78, it was waived invoking Section 80 of the Finance Act. The appeal was allowed based on the appellant's bonafide belief and accurate declaration of services in returns. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379861