https://www.taxtmi.com/caselaws?id=34801 The Tribunal granted penalty waiver to the appellant for delayed payment of service tax, citing issues with software implementation causing unintentional delays. The Tribunal considered excess payments, Circular exemptions, and Mumbai High Court clarifications on imported services, leading to the decision to set aside the penalty imposed by the Central Excise department. en-us Fri, 16 Oct 2009 00:00:00 +0530 Sat, 22 May 2010 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34801 The Tribunal granted penalty waiver to the appellant for delayed payment of service tax, citing issues with software implementation causing unintentional delays. The Tribunal considered excess payments, Circular exemptions, and Mumbai High Court clarifications on imported services, leading to the decision to set aside the penalty imposed by the Central Excise department. Case-Laws Service Tax Fri, 16 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34801