https://www.taxtmi.com/caselaws?id=34321 The appeal against the demand of service tax and penalty imposition under section 78 of the Finance Act, 1944 was dismissed by the Appellate Tribunal CESTAT, Ahmedabad. The appellant contested the penalty but not the service tax liability, claiming a bona fide belief regarding service tax obligations. However, the tribunal found the appellant's contentions unconvincing, rejecting the application of section 80 of the Finance Act, 1994. The delay in filing the appeal was condoned due to the rejection of a declaration under the Service Tax Dispute Resolution Scheme, 2008. The waiver of pre-deposit was granted as the full service tax amount with interest had already been paid. en-us Tue, 03 Mar 2009 00:00:00 +0530 Tue, 03 Nov 2009 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34321 The appeal against the demand of service tax and penalty imposition under section 78 of the Finance Act, 1944 was dismissed by the Appellate Tribunal CESTAT, Ahmedabad. The appellant contested the penalty but not the service tax liability, claiming a bona fide belief regarding service tax obligations. However, the tribunal found the appellant's contentions unconvincing, rejecting the application of section 80 of the Finance Act, 1994. The delay in filing the appeal was condoned due to the rejection of a declaration under the Service Tax Dispute Resolution Scheme, 2008. The waiver of pre-deposit was granted as the full service tax amount with interest had already been paid. Case-Laws Service Tax Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34321