https://www.taxtmi.com/caselaws?id=215814 The Tribunal ruled in favor of the respondent, a Department of the Government of India, in a case involving short payment and delay in service tax payment. The Tribunal found no tax liability for the disputed period, considering the provisional nature of assessments and excess payments made by the respondent for subsequent periods. It also waived penalties under section 80 of the Finance Act 1994, citing compliance with government instructions and a precedent supporting interest waiver for service tax delays by government departments. The Revenue's appeals and stay petitions were rejected by the Tribunal. en-us Wed, 27 Jun 2012 00:00:00 +0530 Fri, 18 Jan 2013 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215814 The Tribunal ruled in favor of the respondent, a Department of the Government of India, in a case involving short payment and delay in service tax payment. The Tribunal found no tax liability for the disputed period, considering the provisional nature of assessments and excess payments made by the respondent for subsequent periods. It also waived penalties under section 80 of the Finance Act 1994, citing compliance with government instructions and a precedent supporting interest waiver for service tax delays by government departments. The Revenue's appeals and stay petitions were rejected by the Tribunal. Case-Laws Service Tax Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215814