https://www.taxtmi.com/caselaws?id=352447 The tribunal confirmed the demands but dropped penalties against the respondent in an appeal regarding a time-barred show-cause notice for non-payment of service tax. The respondent promptly paid upon detection, believed genuinely, and refunded excess amounts, leading to the waiver of penalties under Section 73(3). The appeal concluded with this decision, emphasizing the circumstances warranting penalty waivers. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352447 The tribunal confirmed the demands but dropped penalties against the respondent in an appeal regarding a time-barred show-cause notice for non-payment of service tax. The respondent promptly paid upon detection, believed genuinely, and refunded excess amounts, leading to the waiver of penalties under Section 73(3). The appeal concluded with this decision, emphasizing the circumstances warranting penalty waivers. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352447