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2016 (9) TMI 240 - CESTAT MUMBAIImposition of penalties - Valuation – mandap-keeper services – catering services – suppression of assessable value and short payment of service tax – payment of short paid tax with interest on demand – bonafide belief – section 80 of the Finance Act, 1994 – Held that: - the definition of ‘mandap-keeper’ was amended in 2007 to include social functions which included marriage and religious functions, the appellant could have entertained a bona fide belief that marriage is a religious function, and thus erred in payment of tax. Also, the tax liability was not contested by the appellant, and was duly paid with interest when demanded – no malafide intention to evade tax – section 80 applies – penalty not imposed – demand of tax with interest upheld – appeal disposed off – decided partly in favor of appellant.
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