https://www.taxtmi.com/caselaws?id=184752 The Tribunal dismissed the department's appeal against the setting aside of service tax and penalty by the Commissioner (Appeals). The decision was based on the respondent's timely registration, prompt tax payment, and the procedural nature of penalties, which could be waived for new assessees under special schemes. The Tribunal upheld the Commissioner's reasoning and emphasized that the respondent should not be denied penalty waiver benefits for complying with the law. The appeal was therefore dismissed, affirming the decision to set aside the penalty and service tax demand. en-us Tue, 14 Feb 2006 00:00:00 +0530 Tue, 19 Jul 2016 12:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184752 The Tribunal dismissed the department's appeal against the setting aside of service tax and penalty by the Commissioner (Appeals). The decision was based on the respondent's timely registration, prompt tax payment, and the procedural nature of penalties, which could be waived for new assessees under special schemes. The Tribunal upheld the Commissioner's reasoning and emphasized that the respondent should not be denied penalty waiver benefits for complying with the law. The appeal was therefore dismissed, affirming the decision to set aside the penalty and service tax demand. Case-Laws Service Tax Tue, 14 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184752