https://www.taxtmi.com/caselaws?id=341836 The Tribunal allowed the appeal, setting aside the penalty under Section 76 for delayed payment of Service Tax. The appellant, a sugar and molasses manufacturer, had overpaid due to an oversight in claiming abatement, depositing almost four times the actual tax levy. The Tribunal found no deliberate default, considering the substantial overpayment and the absence of contumacious conduct. Emphasizing that penalties for minor failures should not be imposed per the Hindustan Steel Ltd. case, the Tribunal ruled the penalty was not exigible in this case. en-us Thu, 23 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341836 The Tribunal allowed the appeal, setting aside the penalty under Section 76 for delayed payment of Service Tax. The appellant, a sugar and molasses manufacturer, had overpaid due to an oversight in claiming abatement, depositing almost four times the actual tax levy. The Tribunal found no deliberate default, considering the substantial overpayment and the absence of contumacious conduct. Emphasizing that penalties for minor failures should not be imposed per the Hindustan Steel Ltd. case, the Tribunal ruled the penalty was not exigible in this case. Case-Laws Service Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341836