https://www.taxtmi.com/caselaws?id=451140 Voluntary registration and discharge of service tax after realising liability, coupled with deposit of the tax collected and failure to claim available abatement, showed bona fide conduct and absence of mens rea; penalty was therefore not warranted. The interest component, however, required proper period-wise computation, so the matter was remitted for fresh calculation by the adjudicating authority. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 21 Mar 2024 06:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451140 Voluntary registration and discharge of service tax after realising liability, coupled with deposit of the tax collected and failure to claim available abatement, showed bona fide conduct and absence of mens rea; penalty was therefore not warranted. The interest component, however, required proper period-wise computation, so the matter was remitted for fresh calculation by the adjudicating authority. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451140