https://www.taxtmi.com/caselaws?id=252285 The Tribunal allowed the appeal and set aside the Order-in-Original confirming a demand of service tax, amounting to Rs. 67,59,593, along with interest. The appellant's practice of estimating and paying service tax, with adjustments for excess payments, was deemed valid despite procedural non-compliance. Emphasizing the absence of malafide intent and citing precedents, the Tribunal held that denying substantive benefits for minor procedural lapses is unjust. The decision highlighted the importance of considering genuine intent and fairness in tax matters, ultimately ruling in favor of the appellant. en-us Thu, 10 Jul 2014 00:00:00 +0530 Fri, 04 Sep 2015 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252285 The Tribunal allowed the appeal and set aside the Order-in-Original confirming a demand of service tax, amounting to Rs. 67,59,593, along with interest. The appellant's practice of estimating and paying service tax, with adjustments for excess payments, was deemed valid despite procedural non-compliance. Emphasizing the absence of malafide intent and citing precedents, the Tribunal held that denying substantive benefits for minor procedural lapses is unjust. The decision highlighted the importance of considering genuine intent and fairness in tax matters, ultimately ruling in favor of the appellant. Case-Laws Service Tax Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252285