https://www.taxtmi.com/caselaws?id=213952 Penalty was held not leviable where an authorised service station had already paid the service tax demand and interest before issuance of the show cause notice. The Tribunal noted that the taxability of incentive received from the bank had been clarified only by Circular No. 87/05/2006-ST dated 06.11.2006, and that the facts were similar to an earlier Tribunal decision where penalty had not been sustained. On those facts, suppression was not established for penal consequences, and the Revenue's challenge failed. en-us Wed, 09 May 2012 00:00:00 +0530 Wed, 06 Jun 2012 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213952 Penalty was held not leviable where an authorised service station had already paid the service tax demand and interest before issuance of the show cause notice. The Tribunal noted that the taxability of incentive received from the bank had been clarified only by Circular No. 87/05/2006-ST dated 06.11.2006, and that the facts were similar to an earlier Tribunal decision where penalty had not been sustained. On those facts, suppression was not established for penal consequences, and the Revenue's challenge failed. Case-Laws Service Tax Wed, 09 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213952