https://www.taxtmi.com/caselaws?id=202293 The Tribunal held that the doctrine of merger did not apply to the tax liability issue settled at the Dy. Commissioner's level. Despite this, the penalties imposed by the Commissioner were set aside due to the reasonable cause for delayed payment and the non-leviability of service tax on mining of minerals before 1-6-2007. Consequently, the appeal was allowed, and the penalties were vacated. en-us Fri, 23 Jul 2010 00:00:00 +0530 Tue, 01 Jul 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202293 The Tribunal held that the doctrine of merger did not apply to the tax liability issue settled at the Dy. Commissioner's level. Despite this, the penalties imposed by the Commissioner were set aside due to the reasonable cause for delayed payment and the non-leviability of service tax on mining of minerals before 1-6-2007. Consequently, the appeal was allowed, and the penalties were vacated. Case-Laws Service Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202293