service tax not paid electronically

[MANISH KHANNA]

Penalty is sought to be issued u/s 77 for failure to pay service tax electronically. Could you please give case laws in favour of assessee

Thanks

Manish Khanna

AI Summary

Debate on Service Tax Non-Payment Penalties: Section 77(1)(d) Caps at INR 10,000 Since 2011. Settle or Contest? A discussion on a forum involved a query about penalties for not paying service tax electronically. The initial query sought case laws favoring the assessee. One response suggested requesting a penalty reduction based on a bona fide belief for non-compliance. Another response highlighted that the penalty under section 77(1)(d) is capped at ten thousand rupees since 2011, advising payment of the penalty unless there is a genuine reason with evidence to contest it. The discussion reflects on the practicality of disputing the penalty versus settling the matter promptly.