https://www.taxtmi.com/article/detailed?id=5873 Penalty under the Finance Act cannot be imposed where the taxpayer paid the disputed service tax and interest before adjudication and there was mass unawareness about the service's taxability; the pre-adjudication payment indicated bona fide intention and the absence of fraud, collusion, willful misstatement, suppression of facts, or intent to evade payment was determinative against levy of penalty. en-us Thu, 16 Oct 2014 07:35:53 +0530 Thu, 16 Oct 2014 07:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5873 Penalty under the Finance Act cannot be imposed where the taxpayer paid the disputed service tax and interest before adjudication and there was mass unawareness about the service's taxability; the pre-adjudication payment indicated bona fide intention and the absence of fraud, collusion, willful misstatement, suppression of facts, or intent to evade payment was determinative against levy of penalty. Articles Service Tax Thu, 16 Oct 2014 07:35:53 +0530 https://www.taxtmi.com/article/detailed?id=5873