https://www.taxtmi.com/caselaws?id=268783 A beneficial penalty-relief provision allowing waiver where service tax with interest is paid within six months from presidential assent was applied by excluding the date of assent under section 5 of the General Clauses Act. On that computation, the payment was treated as timely, and the assessee was found to have a prima facie case for complete waiver of penalty and stay of recovery during the appeal. The text underscores that, for this special relief, the relevant period runs by excluding the assent date when calculating the six-month limit. en-us Mon, 19 May 2014 00:00:00 +0530 Wed, 02 Dec 2015 01:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268783 A beneficial penalty-relief provision allowing waiver where service tax with interest is paid within six months from presidential assent was applied by excluding the date of assent under section 5 of the General Clauses Act. On that computation, the payment was treated as timely, and the assessee was found to have a prima facie case for complete waiver of penalty and stay of recovery during the appeal. The text underscores that, for this special relief, the relevant period runs by excluding the assent date when calculating the six-month limit. Case-Laws Service Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268783