https://www.taxtmi.com/caselaws?id=371736 Delayed payment of admitted service tax under a voluntary compliance scheme attracted statutory interest because the liability remained unpaid beyond the due date, and rejection of scheme benefit did not remove that consequence. Penalty could not be sustained, however, because the record did not show wilful suppression, misstatement, or intent to evade tax; departmental knowledge and uncertainty over taxability weighed against penal action. The order was therefore upheld only for interest on the late payment, while the tax demand and penalty were set aside in part, resulting in a partial allowance of the appeal. en-us Tue, 04 Dec 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371736 Delayed payment of admitted service tax under a voluntary compliance scheme attracted statutory interest because the liability remained unpaid beyond the due date, and rejection of scheme benefit did not remove that consequence. Penalty could not be sustained, however, because the record did not show wilful suppression, misstatement, or intent to evade tax; departmental knowledge and uncertainty over taxability weighed against penal action. The order was therefore upheld only for interest on the late payment, while the tax demand and penalty were set aside in part, resulting in a partial allowance of the appeal. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371736