https://www.taxtmi.com/caselaws?id=374584 The Tribunal upheld the Commissioner's decision to waive penalties in a case involving delayed payment of service tax. The respondents paid the entire service tax with interest before the show cause notice, as per Section 73(3), preventing penalty imposition. The Commissioner considered reasons for the delay, including accounting issues and hardship, and invoked Section 80 to waive penalties. The Tribunal dismissed the department's appeal, emphasizing compliance with tax obligations and authority discretion in penalty waivers. en-us Thu, 22 Nov 2018 00:00:00 +0530 Tue, 05 Feb 2019 06:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374584 The Tribunal upheld the Commissioner's decision to waive penalties in a case involving delayed payment of service tax. The respondents paid the entire service tax with interest before the show cause notice, as per Section 73(3), preventing penalty imposition. The Commissioner considered reasons for the delay, including accounting issues and hardship, and invoked Section 80 to waive penalties. The Tribunal dismissed the department's appeal, emphasizing compliance with tax obligations and authority discretion in penalty waivers. Case-Laws Service Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374584