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

Penalty for failure to pay service tax electronically may be reduced if a bona fide belief or genuine reason is shown.
Penalty under section 77 arises for failure to pay service tax electronically, subject to a statutory maximum that has been amended; mitigation is available by establishing a bona fide belief or genuine reason for non electronic payment supported by evidence, which may persuade the authority to reduce or remit the penalty.