https://www.taxtmi.com/caselaws?id=367540 Differential service tax collected from clients but not fully paid was held recoverable with interest, since the assessee did not dispute collection of the excess tax and the amount was payable to the revenue. Penalty was not justified because the default was attributable to a bona fide belief that tax was payable only on the assessable value, and there was no evidence of mala fide intent. The demand and interest were upheld, while the penalty was deleted, granting partial relief to the assessee. en-us Mon, 06 Aug 2018 00:00:00 +0530 Sat, 22 Sep 2018 17:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367540 Differential service tax collected from clients but not fully paid was held recoverable with interest, since the assessee did not dispute collection of the excess tax and the amount was payable to the revenue. Penalty was not justified because the default was attributable to a bona fide belief that tax was payable only on the assessable value, and there was no evidence of mala fide intent. The demand and interest were upheld, while the penalty was deleted, granting partial relief to the assessee. Case-Laws Service Tax Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367540