https://www.taxtmi.com/caselaws?id=464902 Delayed payment charges levied for non-payment within the stipulated time were treated as penal in nature and, under the circular dated 03.08.2011, were not includable in the taxable value for service tax. Because that clarification pre-dated the refund claim, the Revenue's objection lost force, and the amount had already been refunded on 30.12.2021. On that basis, no ground was found to interfere with the earlier order in review, and the review petition was dismissed. en-us Fri, 28 Jul 2023 00:00:00 +0530 Fri, 21 Nov 2025 14:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464902 Delayed payment charges levied for non-payment within the stipulated time were treated as penal in nature and, under the circular dated 03.08.2011, were not includable in the taxable value for service tax. Because that clarification pre-dated the refund claim, the Revenue's objection lost force, and the amount had already been refunded on 30.12.2021. On that basis, no ground was found to interfere with the earlier order in review, and the review petition was dismissed. Case-Laws Service Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464902