https://www.taxtmi.com/article/detailed?id=6018 Detection of non-payment from the assessee's books and pre-notice payment of service tax indicated absence of mala fide intention; waiver of the primary penalty on grounds of reasonable cause undermines justification for imposing additional penalties, so reconciliation evidence, pre-notice tax discharge, and mitigating circumstances support leniency in applying further penalties. en-us Mon, 19 Jan 2015 08:17:52 +0530 Mon, 19 Jan 2015 08:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6018 Detection of non-payment from the assessee's books and pre-notice payment of service tax indicated absence of mala fide intention; waiver of the primary penalty on grounds of reasonable cause undermines justification for imposing additional penalties, so reconciliation evidence, pre-notice tax discharge, and mitigating circumstances support leniency in applying further penalties. Articles Service Tax Mon, 19 Jan 2015 08:17:52 +0530 https://www.taxtmi.com/article/detailed?id=6018