https://www.taxtmi.com/caselaws?id=345417 The court upheld the Tribunal's decision, emphasizing the importance of providing the assessee with the opportunity to opt for a reduced penalty within the prescribed period. Failure to offer this option should result in granting the facility of paying the reduced penalty upon fulfilling the conditions within the specified timeframe. The tax appeal was ultimately dismissed, affirming the Tribunal's stance on the matter. en-us Thu, 13 Jul 2017 00:00:00 +0530 Tue, 13 Feb 2018 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345417 The court upheld the Tribunal's decision, emphasizing the importance of providing the assessee with the opportunity to opt for a reduced penalty within the prescribed period. Failure to offer this option should result in granting the facility of paying the reduced penalty upon fulfilling the conditions within the specified timeframe. The tax appeal was ultimately dismissed, affirming the Tribunal's stance on the matter. Case-Laws Service Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345417