https://www.taxtmi.com/caselaws?id=81 Personal penalties on architects for non-payment of service tax and non-filing of returns during the currency of an interim High Court stay were held unsustainable because the levy had been stayed, and the tax with interest was paid after the stay was vacated. On the facts recorded, the Tribunal found no mala fide conduct in the delayed payment and no adequate basis for penalty. The penalties were set aside and the appeals were allowed. en-us Wed, 08 May 2002 00:00:00 +0530 Thu, 03 Jul 2008 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81 Personal penalties on architects for non-payment of service tax and non-filing of returns during the currency of an interim High Court stay were held unsustainable because the levy had been stayed, and the tax with interest was paid after the stay was vacated. On the facts recorded, the Tribunal found no mala fide conduct in the delayed payment and no adequate basis for penalty. The penalties were set aside and the appeals were allowed. Case-Laws Service Tax Wed, 08 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81