https://www.taxtmi.com/caselaws?id=377312 The Tribunal ruled in favor of the appellant in a case concerning the imposition of a penalty for delayed payment of service tax and the adjustment of excess service tax. The appellant, a Public Sector undertaking providing 'Telecom Services,' rectified a short payment of service tax for 2008-2009 but faced penalties for delayed payment. The Tribunal found the penalty unjustified as the department was aware of the short payment. Additionally, despite procedural lapses in filing returns, the Tribunal allowed the adjustment of excess service tax paid by the appellant for 2009-2010. Consequently, the appellant's appeal was successful on both issues. en-us Wed, 27 Feb 2019 00:00:00 +0530 Thu, 28 Mar 2019 06:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377312 The Tribunal ruled in favor of the appellant in a case concerning the imposition of a penalty for delayed payment of service tax and the adjustment of excess service tax. The appellant, a Public Sector undertaking providing 'Telecom Services,' rectified a short payment of service tax for 2008-2009 but faced penalties for delayed payment. The Tribunal found the penalty unjustified as the department was aware of the short payment. Additionally, despite procedural lapses in filing returns, the Tribunal allowed the adjustment of excess service tax paid by the appellant for 2009-2010. Consequently, the appellant's appeal was successful on both issues. Case-Laws Service Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377312