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of <h1>Appellate Tribunal overturns service tax ruling, emphasizing guidance for new taxpayers.</h1> <h3>SHAMAN MARKETING RESEARCH ASSOCIATES Versus COMMR. OF C. EX., MUMBAI-V</h3> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, ruling that the appellants should not be required to pay service tax again with interest as they ... Service Tax – Tax paid in UBI instead of SBI - Interest and Penalty The Appellate Tribunal CEGAT, Mumbai allowed the appeal stating that confusion led to the appellants paying service tax in the wrong bank. Since tax was paid to a designated bank, they should not be asked to pay again with interest. The tribunal set aside the lower authorities' orders and penalty, emphasizing the need for guidance to new tax-payers.
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