https://www.taxtmi.com/caselaws?id=162822 The appeal was allowed against interest payment but dismissed against service tax demand and penalty. The appellant's self-assessed tax payment without Revenue direction was deemed non-refundable. The penalty for failure to file returns on time was upheld based on section 71A of the Finance Act, 1994. The decision partially allowed the appeal, as per the analysis provided, citing relevant case law. en-us Wed, 08 Nov 2006 00:00:00 +0530 Fri, 14 Mar 2014 18:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162822 The appeal was allowed against interest payment but dismissed against service tax demand and penalty. The appellant's self-assessed tax payment without Revenue direction was deemed non-refundable. The penalty for failure to file returns on time was upheld based on section 71A of the Finance Act, 1994. The decision partially allowed the appeal, as per the analysis provided, citing relevant case law. Case-Laws Service Tax Wed, 08 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162822