https://www.taxtmi.com/caselaws?id=59 Penalty was justified for non-payment of service tax on manpower recruitment services once the levy became applicable. A taxpayer could challenge the levy and pursue legal remedies, but could not simply withhold payment on the expectation that the levy might later be withdrawn. Deliberate non-payment of a known tax liability, even if supported by a belief that representations would succeed, did not amount to bona fide belief, good faith, or reasonable cause. On that basis, the penalty was upheld and no reduction was warranted. en-us Fri, 29 Jun 2001 00:00:00 +0530 Wed, 02 Jul 2008 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59 Penalty was justified for non-payment of service tax on manpower recruitment services once the levy became applicable. A taxpayer could challenge the levy and pursue legal remedies, but could not simply withhold payment on the expectation that the levy might later be withdrawn. Deliberate non-payment of a known tax liability, even if supported by a belief that representations would succeed, did not amount to bona fide belief, good faith, or reasonable cause. On that basis, the penalty was upheld and no reduction was warranted. Case-Laws Service Tax Fri, 29 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59