https://www.taxtmi.com/caselaws?id=4395 The judicial member set aside the penalty imposed on the appellant for failure to pay service tax and file returns on time. The appellant's timely payment of the tax liability before the show-cause notice was issued, along with family problems causing the delay, was considered. The appellant's genuine efforts to rectify the non-compliance were acknowledged, leading to the extension of immunity benefits under the Board's scheme. The appeal was allowed with any consequential relief granted based on the appellant's circumstances and efforts to comply before the formal notice. en-us Wed, 08 Mar 2006 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4395 The judicial member set aside the penalty imposed on the appellant for failure to pay service tax and file returns on time. The appellant's timely payment of the tax liability before the show-cause notice was issued, along with family problems causing the delay, was considered. The appellant's genuine efforts to rectify the non-compliance were acknowledged, leading to the extension of immunity benefits under the Board's scheme. The appeal was allowed with any consequential relief granted based on the appellant's circumstances and efforts to comply before the formal notice. Case-Laws Service Tax Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4395