Penalties to be waived if assessee had bona fide belief for non-payment of service tax

CESTAT, AHMEDABAD BENCH Jalaram Mandap Decorators (P.) Ltd. versus Commissioner of Central Excise, Ahmedabad ORDER NO. A/10154/WZB/AHD/2013 APPEAL NO. ST/211 OF 2011 JANUARY  18, 2013 ORDER M.V. Ravindran This appeal is directed against Order-in-Appeal No. 242/2010 (STC)/MM/Commr.(A)/Ahd., date 23-8-2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding imposition of penalties under sections 76, 77 and 78 of Finance Act, 1994, on the appellant herein. 4. It is the case of the appellant that they were under confusion that during the...