https://www.taxtmi.com/article/detailed?id=200 Section 68 imposes service tax liability on providers; recovery and penalty powers permit enforcement for non payment, with limitation periods extended for fraud or collusion. Tribunal practice requires proof of mala fide intention before imposing or enhancing penalties: bona fide mistakes, misinterpretation, statutory status, or prompt rectification have led tribunals to reduce or set aside penalties, while deliberate concealment has supported full penalty imposition. en-us Thu, 16 Oct 2008 00:00:00 +0530 Thu, 16 Oct 2008 15:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=200 Section 68 imposes service tax liability on providers; recovery and penalty powers permit enforcement for non payment, with limitation periods extended for fraud or collusion. Tribunal practice requires proof of mala fide intention before imposing or enhancing penalties: bona fide mistakes, misinterpretation, statutory status, or prompt rectification have led tribunals to reduce or set aside penalties, while deliberate concealment has supported full penalty imposition. Articles Service Tax Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=200