https://www.taxtmi.com/caselaws?id=399225 The Tribunal ruled in favor of the Appellant in a case concerning delayed payment of service tax. Despite the Appellant's bi-annual recording of journal entries, the Tribunal found no intention to evade tax payment as the Appellant maintained sufficient credit balance and filed returns accurately and on time. The Tribunal concluded that the irregular recording method did not constitute a delay in tax payment, ultimately allowing the appeal on 6th August 2020. en-us Thu, 06 Aug 2020 00:00:00 +0530 Wed, 07 Oct 2020 10:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399225 The Tribunal ruled in favor of the Appellant in a case concerning delayed payment of service tax. Despite the Appellant's bi-annual recording of journal entries, the Tribunal found no intention to evade tax payment as the Appellant maintained sufficient credit balance and filed returns accurately and on time. The Tribunal concluded that the irregular recording method did not constitute a delay in tax payment, ultimately allowing the appeal on 6th August 2020. Case-Laws Service Tax Thu, 06 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399225