2001 (8) TMI 1 - AT - Service Tax

Service Tax (Mandap Keeper & Pandal and Shamiana) imposing penalty where has been under bona fide belief

Summary

The appellant, a Mandap Keeper, filed an appeal against a penalty of Rs. 45,300 for late returns due to confusion about service tax exemption. The Tribunal reduced the penalty to Rs. 5,000, citing reasonable cause for the delay and distinguishing a previous decision.