https://www.taxtmi.com/caselaws?id=32824 The Tribunal allowed the appeal, setting aside penalties imposed under sections 76 and 77 of the Finance Act, 1994 for non-payment of service tax and non-filing of returns. The appellant, an architect, rectified the tax liability and interest before the amnesty scheme deadline, arguing a bona fide belief in exemption for services provided to the Government of Maharashtra. The Tribunal found the penalties unjustified, granting relief based on the appellant's compliance with the amnesty scheme and lack of justification for penalties, as supported by previous Tribunal decisions. en-us Tue, 24 Apr 2007 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32824 The Tribunal allowed the appeal, setting aside penalties imposed under sections 76 and 77 of the Finance Act, 1994 for non-payment of service tax and non-filing of returns. The appellant, an architect, rectified the tax liability and interest before the amnesty scheme deadline, arguing a bona fide belief in exemption for services provided to the Government of Maharashtra. The Tribunal found the penalties unjustified, granting relief based on the appellant's compliance with the amnesty scheme and lack of justification for penalties, as supported by previous Tribunal decisions. Case-Laws Service Tax Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32824