https://www.taxtmi.com/caselaws?id=396918 The Tribunal concluded that the appellant was not liable to pay penalties for alleged failure to discharge service tax on "Mining of Mineral services." They found that the appellant had paid the service tax and interest before the show-cause notice, indicating no intention to evade payment. The Tribunal emphasized that the service recipient could have claimed a refund, showing no intent to evade tax. Therefore, penalties and late fees were set aside, upholding the payment of service tax and interest. The appeal was partly allowed, modifying the impugned order accordingly. en-us Thu, 23 Jul 2020 00:00:00 +0530 Sat, 25 Jul 2020 08:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396918 The Tribunal concluded that the appellant was not liable to pay penalties for alleged failure to discharge service tax on "Mining of Mineral services." They found that the appellant had paid the service tax and interest before the show-cause notice, indicating no intention to evade payment. The Tribunal emphasized that the service recipient could have claimed a refund, showing no intent to evade tax. Therefore, penalties and late fees were set aside, upholding the payment of service tax and interest. The appeal was partly allowed, modifying the impugned order accordingly. Case-Laws Service Tax Thu, 23 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396918