https://www.taxtmi.com/caselaws?id=766197 Penalties for delayed service tax payment may be waived where the tax and interest for the relevant period were already discharged before issuance of the show cause notice. Prior payment of dues was treated as a relevant mitigating factor, and in the stated circumstances the assessee was relieved of penal consequences. The penalty demand was therefore not sustained. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 20 Feb 2025 08:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766197 Penalties for delayed service tax payment may be waived where the tax and interest for the relevant period were already discharged before issuance of the show cause notice. Prior payment of dues was treated as a relevant mitigating factor, and in the stated circumstances the assessee was relieved of penal consequences. The penalty demand was therefore not sustained. Case-Laws Service Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766197