https://www.taxtmi.com/caselaws?id=427958 The CESTAT set aside penalties imposed by the Revenue on a respondent-assessee for discrepancies in availing CENVAT credit and non-payment of service tax on room services. The court ruled in favor of the assessee, emphasizing the prompt payment made upon error detection, citing lack of willful tax evasion. The judgment highlighted clerical mistakes and organizational resignations as causes of errors, not deliberate deception. The Delhi High Court's precedent supported the decision, concluding that penalty imposition was unwarranted due to the absence of fraudulent intent or statutory contravention. en-us Fri, 26 Aug 2022 00:00:00 +0530 Mon, 06 Mar 2023 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427958 The CESTAT set aside penalties imposed by the Revenue on a respondent-assessee for discrepancies in availing CENVAT credit and non-payment of service tax on room services. The court ruled in favor of the assessee, emphasizing the prompt payment made upon error detection, citing lack of willful tax evasion. The judgment highlighted clerical mistakes and organizational resignations as causes of errors, not deliberate deception. The Delhi High Court's precedent supported the decision, concluding that penalty imposition was unwarranted due to the absence of fraudulent intent or statutory contravention. Case-Laws Service Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427958