TMI Blog2010 (7) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... bona fide belief that no service tax is required to be paid by them - Held that:- nothing on record to show that the tax was not paid by the assessee on account of any mala fidies on their part, in which case the benefit of provisions to section 80 of the Finance Act, 1994 is required to be extended to them, demand of service tax confirmed against the appellant, penalties imposed upon them under v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t it is not a case of invoking penal provisions against them inasmuch as there was a lot of confusion in the case as regards service tax and the appellants were under a bona fide belief that no service tax is required to be paid by them. In any case the most of the tax was paid by them prior to 2004 when Amnesty Scheme was introduced by the Government of India. He submits that this fact by itself ..... X X X X Extracts X X X X X X X X Extracts X X X X
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