https://www.taxtmi.com/article/detailed?id=1614 Penalties under the two separate statutory schemes are mutually exclusive for the same service tax offence: where suppression based conduct attracts the more comprehensive penalty, a concurrent failure to pay penalty should not be levied. Courts and tribunals have applied this principle even for periods before the later amendment that expressly barred concurrent penalties, treating the suppression based penalty as encompassing the conduct covered by the failure to pay provision and allowing appellate discretion to set aside or moderate the lesser penalty when mens rea is not established. en-us Fri, 02 Mar 2012 07:24:06 +0530 Fri, 02 Mar 2012 07:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1614 Penalties under the two separate statutory schemes are mutually exclusive for the same service tax offence: where suppression based conduct attracts the more comprehensive penalty, a concurrent failure to pay penalty should not be levied. Courts and tribunals have applied this principle even for periods before the later amendment that expressly barred concurrent penalties, treating the suppression based penalty as encompassing the conduct covered by the failure to pay provision and allowing appellate discretion to set aside or moderate the lesser penalty when mens rea is not established. Articles Service Tax Fri, 02 Mar 2012 07:24:06 +0530 https://www.taxtmi.com/article/detailed?id=1614