https://www.taxtmi.com/caselaws?id=334567 Repair of moulds supplied by a client was treated as falling within the taxable service description, but the assessee had issued invoices, recorded the transactions in its books, and acted under a bona fide belief that the activity was exempt under Notification No. 8/2005-ST. Because service tax and interest were paid before issuance of the show cause notice, with intimation to the department, the matter was treated as within the statutory scheme under Section 73(3) and no penalty was sustained. Those facts also constituted reasonable cause for delayed payment, supporting waiver under Section 80, while the tax and interest already paid remained undisturbed. en-us Thu, 22 Sep 2016 00:00:00 +0530 Mon, 10 Apr 2017 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334567 Repair of moulds supplied by a client was treated as falling within the taxable service description, but the assessee had issued invoices, recorded the transactions in its books, and acted under a bona fide belief that the activity was exempt under Notification No. 8/2005-ST. Because service tax and interest were paid before issuance of the show cause notice, with intimation to the department, the matter was treated as within the statutory scheme under Section 73(3) and no penalty was sustained. Those facts also constituted reasonable cause for delayed payment, supporting waiver under Section 80, while the tax and interest already paid remained undisturbed. Case-Laws Service Tax Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334567