https://www.taxtmi.com/caselaws?id=365147 The Tribunal set aside the penalty imposed on the appellant for non-payment of service tax on legal services, as there was no evidence of fraudulent intent and the appellant rectified the non-payment before the show-cause notice. The discrepancy in taxable value was attributed to accounting treatment, and the appellant corrected it by depositing the service tax amount. The Tribunal found no fraudulent activities and concluded that the penalty could not be justified. en-us Mon, 09 Jul 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365147 The Tribunal set aside the penalty imposed on the appellant for non-payment of service tax on legal services, as there was no evidence of fraudulent intent and the appellant rectified the non-payment before the show-cause notice. The discrepancy in taxable value was attributed to accounting treatment, and the appellant corrected it by depositing the service tax amount. The Tribunal found no fraudulent activities and concluded that the penalty could not be justified. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365147