Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 132 - AT - Service TaxPenalty u/s 76, 77 & 78 imposed by comm.(A) in review order - bona fide belief that solemnization of marriage is a religious function, therefore, is not covered under the scope of Mandap Keeper - Section 80 of Finance Act provides that no penalty shall be imposable if reasonable cause for the said failure is shown - appellant comes under the explanation provided under Section 80 which include the social function such as marriage in the scope of Mandap Keeper service – penalty set aside
|