https://www.taxtmi.com/caselaws?id=470505 A BIFR corrigendum could not waive service-tax liability without the respondent-State's adjudicated consent under the Sick Industrial Companies Act. The State's consent extended only to the period for 75% service-tax exemption and did not extinguish tax otherwise payable; BIFR could not sanction a scheme beyond that consent. Although the principal tax amount was deposited, the assessee's temporary relief under the relevant notification, undertaking pending related litigation, and continued claim for exemption indicated no wilful default. Service tax therefore remained enforceable, while interest recovery on the deposited principal was excluded on the stated facts. en-us Thu, 06 Nov 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470505 A BIFR corrigendum could not waive service-tax liability without the respondent-State's adjudicated consent under the Sick Industrial Companies Act. The State's consent extended only to the period for 75% service-tax exemption and did not extinguish tax otherwise payable; BIFR could not sanction a scheme beyond that consent. Although the principal tax amount was deposited, the assessee's temporary relief under the relevant notification, undertaking pending related litigation, and continued claim for exemption indicated no wilful default. Service tax therefore remained enforceable, while interest recovery on the deposited principal was excluded on the stated facts. Case-Laws VAT / Sales Tax Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470505