https://www.taxtmi.com/caselaws?id=270862 The Tribunal set aside the penalties imposed on an authorized service station for non-payment of service tax and failure to file returns, citing lack of deliberate default or contumacious conduct. The Appellant's prompt payment of outstanding taxes before the show-cause notice was issued indicated unintentional defaults, leading to the waiver of penalties under relevant sections of the Finance Act and Service Tax Rules. The appeal was allowed in favor of the Appellant, overturning the Commissioner (Appeals)' decision. en-us Thu, 01 Oct 2015 00:00:00 +0530 Tue, 19 Jan 2016 06:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270862 The Tribunal set aside the penalties imposed on an authorized service station for non-payment of service tax and failure to file returns, citing lack of deliberate default or contumacious conduct. The Appellant's prompt payment of outstanding taxes before the show-cause notice was issued indicated unintentional defaults, leading to the waiver of penalties under relevant sections of the Finance Act and Service Tax Rules. The appeal was allowed in favor of the Appellant, overturning the Commissioner (Appeals)' decision. Case-Laws Service Tax Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270862