https://www.taxtmi.com/caselaws?id=32003 The appeal was successful as the Judicial Member found that the confusion faced by the assessee regarding service tax payment constituted a reasonable cause for non-compliance. The Judicial Member noted that the appellants had paid the service tax with interest before receiving the show-cause notice, indicating no intent to evade duty. Relying on precedent where penalties were set aside due to the exercise of discretion by the Original Authority, the Judicial Member overturned the Revisionary Authority's decision and allowed the appeal with consequential relief. en-us Tue, 08 Jul 2008 00:00:00 +0530 Sat, 17 Jan 2009 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32003 The appeal was successful as the Judicial Member found that the confusion faced by the assessee regarding service tax payment constituted a reasonable cause for non-compliance. The Judicial Member noted that the appellants had paid the service tax with interest before receiving the show-cause notice, indicating no intent to evade duty. Relying on precedent where penalties were set aside due to the exercise of discretion by the Original Authority, the Judicial Member overturned the Revisionary Authority's decision and allowed the appeal with consequential relief. Case-Laws Service Tax Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32003