https://www.taxtmi.com/caselaws?id=32329 Penalties for delayed registration and late filing of service tax returns may be waived where the default is procedural, the levy was newly introduced, and the assessee voluntarily pays the tax with interest. The commentary notes that the appellate authority relied on a Board circular and a voluntary disclosure scheme granting immunity from penalties even to non-compliant assessees upon payment of tax and interest. On that basis, an assessee who regularised the liability and paid interest before the scheme became operative was treated as entitled to comparable relief, and the waiver of penalties was upheld. en-us Tue, 14 Feb 2006 00:00:00 +0530 Fri, 29 May 2020 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32329 Penalties for delayed registration and late filing of service tax returns may be waived where the default is procedural, the levy was newly introduced, and the assessee voluntarily pays the tax with interest. The commentary notes that the appellate authority relied on a Board circular and a voluntary disclosure scheme granting immunity from penalties even to non-compliant assessees upon payment of tax and interest. On that basis, an assessee who regularised the liability and paid interest before the scheme became operative was treated as entitled to comparable relief, and the waiver of penalties was upheld. Case-Laws Service Tax Tue, 14 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32329