https://www.taxtmi.com/forum/issue?id=111262 Where a Central Government department failed to effect book transfers and file service tax returns, assessments and penalties were imposed; late fees remain non waivable but penalties based on mala fide intention may be set aside if absence of intentional evasion is demonstrated. Appeals and High Court review, reliance on precedents about book adjustments for government departments, and evidentiary proof on intent are the principal remedial routes, while statutory recovery mechanisms may permit imposition and salary recovery from officials for negligence. en-us Thu, 22 Dec 2016 22:41:02 +0530 Thu, 23 Jan 2025 15:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111262 Where a Central Government department failed to effect book transfers and file service tax returns, assessments and penalties were imposed; late fees remain non waivable but penalties based on mala fide intention may be set aside if absence of intentional evasion is demonstrated. Appeals and High Court review, reliance on precedents about book adjustments for government departments, and evidentiary proof on intent are the principal remedial routes, while statutory recovery mechanisms may permit imposition and salary recovery from officials for negligence. Discussion-Forum Service Tax Thu, 22 Dec 2016 22:41:02 +0530 https://www.taxtmi.com/forum/issue?id=111262