https://www.taxtmi.com/caselaws?id=34988 Penalty for delayed service tax payment on goods transport agency services was held unsustainable where the assessee paid the tax and interest before issuance of the show-cause notice. The Board's circular covering pre-31-12-2005 omissions provided that recovery should ordinarily be confined to tax with interest, and penalty should not be imposed unless fraud, collusion, suppression of facts, wilful misstatement, or similar intent to evade tax was established. As no such allegation was made out on the record, the circular and the earlier tribunal view supported deletion of penalty in favour of the assessee. en-us Fri, 24 Aug 2007 00:00:00 +0530 Thu, 10 Mar 2016 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34988 Penalty for delayed service tax payment on goods transport agency services was held unsustainable where the assessee paid the tax and interest before issuance of the show-cause notice. The Board's circular covering pre-31-12-2005 omissions provided that recovery should ordinarily be confined to tax with interest, and penalty should not be imposed unless fraud, collusion, suppression of facts, wilful misstatement, or similar intent to evade tax was established. As no such allegation was made out on the record, the circular and the earlier tribunal view supported deletion of penalty in favour of the assessee. Case-Laws Service Tax Fri, 24 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34988