https://www.taxtmi.com/caselaws?id=34275 Service tax penalties were held unsustainable where the assessee had disclosed the taxable receipts in its books and paid the tax after detection under a bona fide belief that Direct Sales Associate activity was outside Business Auxiliary Service. The record did not establish fraud, collusion, wilful misstatement, suppression of facts, or any contravention with intent to evade tax. On those facts, the statutory protection under section 73(3) applied, so the tax demand was regularised without penalty and the revenue's challenge failed. en-us Wed, 15 Apr 2009 00:00:00 +0530 Sat, 27 Mar 2010 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34275 Service tax penalties were held unsustainable where the assessee had disclosed the taxable receipts in its books and paid the tax after detection under a bona fide belief that Direct Sales Associate activity was outside Business Auxiliary Service. The record did not establish fraud, collusion, wilful misstatement, suppression of facts, or any contravention with intent to evade tax. On those facts, the statutory protection under section 73(3) applied, so the tax demand was regularised without penalty and the revenue's challenge failed. Case-Laws Service Tax Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34275