https://www.taxtmi.com/caselaws?id=782414 CESTAT held that while the service tax liability on retransmission services was not disputed, the appellant's activities did not fall within the generally understood scope of a cable operator or MSO, giving rise to a bona fide belief of non-liability. Applying Section 80 of the Finance Act, 1994, the Tribunal waived all penalties. On limitation, CESTAT found no allegation or finding of suppression, misstatement, or intent to evade tax in the orders, and held that mere non-declaration did not justify the extended period. The show cause notice was time-barred and the appeal was allowed. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782414 CESTAT held that while the service tax liability on retransmission services was not disputed, the appellant's activities did not fall within the generally understood scope of a cable operator or MSO, giving rise to a bona fide belief of non-liability. Applying Section 80 of the Finance Act, 1994, the Tribunal waived all penalties. On limitation, CESTAT found no allegation or finding of suppression, misstatement, or intent to evade tax in the orders, and held that mere non-declaration did not justify the extended period. The show cause notice was time-barred and the appeal was allowed. Case-Laws Service Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782414