https://www.taxtmi.com/caselaws?id=361968 Penalty under the service tax law was set aside where the assessee had registered, filed ST-3 returns and discharged tax on the amount retained, and the record showed no suppression of facts or intent to evade. On those facts, bona fide belief and reasonable cause justified waiver of penalty under the statutory relief provision. The confirmed demand and interest were left undisturbed, so relief was confined to the penal portion only. en-us Mon, 09 Apr 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361968 Penalty under the service tax law was set aside where the assessee had registered, filed ST-3 returns and discharged tax on the amount retained, and the record showed no suppression of facts or intent to evade. On those facts, bona fide belief and reasonable cause justified waiver of penalty under the statutory relief provision. The confirmed demand and interest were left undisturbed, so relief was confined to the penal portion only. Case-Laws Service Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361968