https://www.taxtmi.com/forum/issue?id=4089 Penalties for failure to pay and for suppression/concealment are mutually exclusive and should not be imposed simultaneously for the same offence; the 2008 proviso expressly barred concurrent penalties and tribunals and high courts have applied that principle, often sustaining the suppression penalty alone or exercising appellate discretion to delete the payment failure penalty when mens rea is not made out. en-us Thu, 26 Apr 2012 13:38:07 +0530 Thu, 23 Jan 2025 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4089 Penalties for failure to pay and for suppression/concealment are mutually exclusive and should not be imposed simultaneously for the same offence; the 2008 proviso expressly barred concurrent penalties and tribunals and high courts have applied that principle, often sustaining the suppression penalty alone or exercising appellate discretion to delete the payment failure penalty when mens rea is not made out. Discussion-Forum Service Tax Thu, 26 Apr 2012 13:38:07 +0530 https://www.taxtmi.com/forum/issue?id=4089