https://www.taxtmi.com/caselaws?id=447686 Penalty under the service tax law was deleted because the tax had already been paid before issuance of the show cause notice, the assessee showed reasonable cause, and no positive act of intentional evasion was established. On those facts, the penalty provisions and the waiver principle for reasonable cause were applied to hold that penalty could not be sustained. The appeal succeeded only to the extent of deletion of penalty, and the demand portion was not examined further. en-us Fri, 08 Dec 2023 00:00:00 +0530 Tue, 02 Jan 2024 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447686 Penalty under the service tax law was deleted because the tax had already been paid before issuance of the show cause notice, the assessee showed reasonable cause, and no positive act of intentional evasion was established. On those facts, the penalty provisions and the waiver principle for reasonable cause were applied to hold that penalty could not be sustained. The appeal succeeded only to the extent of deletion of penalty, and the demand portion was not examined further. Case-Laws Service Tax Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447686