https://www.taxtmi.com/caselaws?id=352760 The Tribunal upheld the Order-in-Original dropping ineligible service tax demands against a respondent, a PSU, due to unintentional procedural lapses. The Commissioner(Appeals) rejected the Revenue's appeal, emphasizing that the excess payment was declared in the ST3 return, informing the department indirectly. The Tribunal found no malice on the respondent's part and dismissed the Revenue's appeal, affirming the lower authorities' decision based on procedural lapses. The judgment was pronounced on 27/10/2017. en-us Fri, 27 Oct 2017 00:00:00 +0530 Thu, 21 Dec 2017 08:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352760 The Tribunal upheld the Order-in-Original dropping ineligible service tax demands against a respondent, a PSU, due to unintentional procedural lapses. The Commissioner(Appeals) rejected the Revenue's appeal, emphasizing that the excess payment was declared in the ST3 return, informing the department indirectly. The Tribunal found no malice on the respondent's part and dismissed the Revenue's appeal, affirming the lower authorities' decision based on procedural lapses. The judgment was pronounced on 27/10/2017. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352760