9911796707
TMI Blog2014 (10) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... Day and other State Govt. functions for which he could have entertained a bona fide belief that Service Tax liability may not arise on the services rendered by him. In my view, such belief is a justifiable reason to set aside the penalties under Sections 76 and 77 by invoking provision of Section 80 of Finance Act, 1994. In my view, the appellant has made out the case for invoking provisions of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax liability on such services rendered by them. Lower authorities after issuing show cause notices and following the due process of law confirmed demands of Service Tax, interest thereof and imposed penalties. 4. The appellant herein has discharged 25% of the amount confirmed as dues under Section 78 of the Finance Act, 1994. It is also noted that the appellant had paid an amount of ₹ 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability may not arise on the services rendered by him. In my view, such belief is a justifiable reason to set aside the penalties under Sections 76 and 77 by invoking provision of Section 80 of Finance Act, 1994. In my view, the appellant has made out the case for invoking provisions of Section 80 of Finance Act, 1994, doing so I set aside the penalties imposed under Sections 76 and 77 of Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
