https://www.taxtmi.com/caselaws?id=384132 Penalty for non-payment of service tax was held unsustainable where a SEZ unit had routed the payment through banking channels, recorded the transaction in its books, and later discharged the tax with interest after the Department pointed out the applicable notification regime. The exemption for authorised SEZ operations operated through a refund-based mechanism under the relevant notifications, but the disclosed and subsequently paid nature of the liability meant there was no suppression of facts with intent to evade. In the absence of deliberate evasion, the penal consequence could not be invoked, and the penalty orders were set aside. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384132 Penalty for non-payment of service tax was held unsustainable where a SEZ unit had routed the payment through banking channels, recorded the transaction in its books, and later discharged the tax with interest after the Department pointed out the applicable notification regime. The exemption for authorised SEZ operations operated through a refund-based mechanism under the relevant notifications, but the disclosed and subsequently paid nature of the liability meant there was no suppression of facts with intent to evade. In the absence of deliberate evasion, the penal consequence could not be invoked, and the penalty orders were set aside. Case-Laws Service Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384132