https://www.taxtmi.com/caselaws?id=326175 The Tribunal upheld the decision in favor of the respondent, finding that the system failure causing the delay in payment was beyond their control. Despite missing the deadline due to technical issues, the respondent had the necessary funds and made genuine efforts to comply with the scheme's requirements. The Tribunal distinguished the case from precedent, emphasizing the respondent's diligence and lack of intentional delay. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)'s decision in favor of the respondent. en-us Thu, 17 Mar 2016 00:00:00 +0530 Tue, 08 Nov 2016 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326175 The Tribunal upheld the decision in favor of the respondent, finding that the system failure causing the delay in payment was beyond their control. Despite missing the deadline due to technical issues, the respondent had the necessary funds and made genuine efforts to comply with the scheme's requirements. The Tribunal distinguished the case from precedent, emphasizing the respondent's diligence and lack of intentional delay. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)'s decision in favor of the respondent. Case-Laws Service Tax Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326175