https://www.taxtmi.com/caselaws?id=184755 Penalties for delayed service tax registration, non-filing of returns, and delayed payment were treated as waivable where the defaults were initial-stage procedural lapses and the Board's taxpayer-friendly circular applied. The appellate view that late registration and delayed returns were procedural in nature, and that waiver was justified once tax and interest were directed to be paid, was accepted as a correct application of law. The departmental challenge to the order-in-appeal therefore failed, and the penalty waiver was sustained. en-us Tue, 14 Feb 2006 00:00:00 +0530 Tue, 19 Jul 2016 12:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184755 Penalties for delayed service tax registration, non-filing of returns, and delayed payment were treated as waivable where the defaults were initial-stage procedural lapses and the Board's taxpayer-friendly circular applied. The appellate view that late registration and delayed returns were procedural in nature, and that waiver was justified once tax and interest were directed to be paid, was accepted as a correct application of law. The departmental challenge to the order-in-appeal therefore failed, and the penalty waiver was sustained. Case-Laws Service Tax Tue, 14 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184755