https://www.taxtmi.com/caselaws?id=1003 The judge set aside the penalty imposed on the appellants for failing to pay service tax initially due to confusion regarding their liability. The appellants, engaged in storage and handling of empty containers, registered for service tax and paid outstanding tax with interest after a Board Circular clarified their liability. Citing the Government's Tax Payer Friendly Scheme and a Tribunal decision, the judge emphasized leniency, considering the circumstances and legal precedents. The decision underscored the significance of taxpayer-friendly schemes and relevant legal precedents in determining penalties for unintentional tax payment delays. en-us Tue, 17 Oct 2006 00:00:00 +0530 Mon, 30 Jun 2008 19:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1003 The judge set aside the penalty imposed on the appellants for failing to pay service tax initially due to confusion regarding their liability. The appellants, engaged in storage and handling of empty containers, registered for service tax and paid outstanding tax with interest after a Board Circular clarified their liability. Citing the Government's Tax Payer Friendly Scheme and a Tribunal decision, the judge emphasized leniency, considering the circumstances and legal precedents. The decision underscored the significance of taxpayer-friendly schemes and relevant legal precedents in determining penalties for unintentional tax payment delays. Case-Laws Service Tax Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1003