https://www.taxtmi.com/caselaws?id=184544 The appeal of the revenue was dismissed as there was no evidence of fraud or deliberate breach of law by the respondent, a professional firm. The respondent acknowledged their service tax liability and complied belatedly due to non-realization of tax from clients. The court found the firm's conduct indicated a fair intention to comply, and considering their professional nature, imposing a penalty would be unreasonable. The court emphasized that there was no proof of evasion and modified the first appeal order accordingly. en-us Tue, 13 Mar 2007 00:00:00 +0530 Tue, 12 Jul 2016 14:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184544 The appeal of the revenue was dismissed as there was no evidence of fraud or deliberate breach of law by the respondent, a professional firm. The respondent acknowledged their service tax liability and complied belatedly due to non-realization of tax from clients. The court found the firm's conduct indicated a fair intention to comply, and considering their professional nature, imposing a penalty would be unreasonable. The court emphasized that there was no proof of evasion and modified the first appeal order accordingly. Case-Laws Service Tax Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184544