https://www.taxtmi.com/caselaws?id=2 In the absence of an actual provisional assessment order, a service tax short payment could not be defeated on that basis, and the returns for the relevant periods stood finally assessed. The assessee's subsequent payment of the shortfall did not extinguish liability to interest for the period of delay until final payment, but reasonable cause was accepted for penalty because the lapse arose from the complexity of a new levy and procedural errors. Interest was therefore sustained, while penalty was waived. en-us Fri, 29 May 1998 00:00:00 +0530 Wed, 14 Aug 2013 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2 In the absence of an actual provisional assessment order, a service tax short payment could not be defeated on that basis, and the returns for the relevant periods stood finally assessed. The assessee's subsequent payment of the shortfall did not extinguish liability to interest for the period of delay until final payment, but reasonable cause was accepted for penalty because the lapse arose from the complexity of a new levy and procedural errors. Interest was therefore sustained, while penalty was waived. Case-Laws Service Tax Fri, 29 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2