https://www.taxtmi.com/caselaws?id=51299 Personal penalties on architects for non-payment of service tax and non-filing of ST-3 returns were held unsustainable where the relevant service tax provisions had been stayed by the Madras High Court. In that setting, the failure to pay tax during the stay period could not be treated as mala fide or as showing culpable intent. The later payment of tax with interest after the stay was vacated further supported the absence of deliberate default. The penalties were therefore set aside. en-us Wed, 08 May 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51299 Personal penalties on architects for non-payment of service tax and non-filing of ST-3 returns were held unsustainable where the relevant service tax provisions had been stayed by the Madras High Court. In that setting, the failure to pay tax during the stay period could not be treated as mala fide or as showing culpable intent. The later payment of tax with interest after the stay was vacated further supported the absence of deliberate default. The penalties were therefore set aside. Case-Laws Central Excise Wed, 08 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51299