https://www.taxtmi.com/caselaws?id=353229 The Appellate Tribunal CESTAT ALLAHABAD, in a case involving penalties for non-payment of Service Tax on Annual Maintenance Contracts, ruled in favor of the appellant, a manufacturer of excisable goods. The Tribunal set aside the penalties amounting to Rs. 14,90,358 imposed by the Original Adjudicating Authority and upheld by the Commissioner (Appeals). Despite a short levy and delayed payment of Service Tax, the Tribunal considered the lack of clarity on legal issues during the relevant period and the absence of malicious intent, leading to the decision to overturn the penalties on 17.11.2017. en-us Tue, 14 Nov 2017 00:00:00 +0530 Sat, 30 Dec 2017 08:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353229 The Appellate Tribunal CESTAT ALLAHABAD, in a case involving penalties for non-payment of Service Tax on Annual Maintenance Contracts, ruled in favor of the appellant, a manufacturer of excisable goods. The Tribunal set aside the penalties amounting to Rs. 14,90,358 imposed by the Original Adjudicating Authority and upheld by the Commissioner (Appeals). Despite a short levy and delayed payment of Service Tax, the Tribunal considered the lack of clarity on legal issues during the relevant period and the absence of malicious intent, leading to the decision to overturn the penalties on 17.11.2017. Case-Laws Service Tax Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353229