https://www.taxtmi.com/caselaws?id=256710 Penalty under service tax law was held unsustainable where freight records showed tax had already been discharged after permissible abatement under Notification No. 34/2004-S.T., and the record did not establish deliberate suppression or mala fide intent. The original adjudicating authority had accepted the freight details, noted low freight charges in several cases, transport by auto, car and taxi, and found no basis for late fee or penalty. The appellate authority's cryptic remand and penalty direction were set aside, and the original relief to the assessee was restored. en-us Mon, 12 Jan 2015 00:00:00 +0530 Thu, 19 Feb 2015 23:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256710 Penalty under service tax law was held unsustainable where freight records showed tax had already been discharged after permissible abatement under Notification No. 34/2004-S.T., and the record did not establish deliberate suppression or mala fide intent. The original adjudicating authority had accepted the freight details, noted low freight charges in several cases, transport by auto, car and taxi, and found no basis for late fee or penalty. The appellate authority's cryptic remand and penalty direction were set aside, and the original relief to the assessee was restored. Case-Laws Service Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256710