https://www.taxtmi.com/caselaws?id=785593 Imposition of penalty for short payment of service tax was contested where appellants had voluntarily paid differential tax with interest; the bar under Section 73(3) and limitation under the proviso to Section 73(1) were addressed, concluding that voluntary payment fulfilled requirements for discharge of service tax liability and that departmental demand founded on ST-3/ITR mismatch did not sustain penalties. As a consequence, penalties confirmed by the lower authority were set aside and the appellants' appeal allowed to the extent of penalty relief. en-us Tue, 20 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785593 Imposition of penalty for short payment of service tax was contested where appellants had voluntarily paid differential tax with interest; the bar under Section 73(3) and limitation under the proviso to Section 73(1) were addressed, concluding that voluntary payment fulfilled requirements for discharge of service tax liability and that departmental demand founded on ST-3/ITR mismatch did not sustain penalties. As a consequence, penalties confirmed by the lower authority were set aside and the appellants' appeal allowed to the extent of penalty relief. Case-Laws Service Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785593