https://www.taxtmi.com/highlights?id=51999 Imposition of penalty and interest - Failure to discharge Service Tax - proper records of the receipt of sales commission by cheque were maitained, duly disclosed in the Income Tax record. Thus, there is no case of deliberate defiance of law or contumacious conduct as mis-statement of facts, and penalty set aside - AT en-us Wed, 26 Feb 2020 11:12:27 +0530 Wed, 26 Feb 2020 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51999 Imposition of penalty and interest - Failure to discharge Service Tax - proper records of the receipt of sales commission by cheque were maitained, duly disclosed in the Income Tax record. Thus, there is no case of deliberate defiance of law or contumacious conduct as mis-statement of facts, and penalty set aside - AT Highlights Service Tax Wed, 26 Feb 2020 11:12:27 +0530 https://www.taxtmi.com/highlights?id=51999