https://www.taxtmi.com/caselaws?id=800529 Failure to track an amendment withdrawing or limiting an exemption notification does not excuse non-payment of service tax. A registered service provider claiming an exemption must monitor changes affecting eligibility. The extended period under the proviso to section 73(1) applies where taxable services remain unpaid after available exemption and abatement are allowed. For the post-amendment period, reasonable-cause protection under section 80 is unavailable, and section 78 requires an equal penalty. Surviving service-tax liability, interest and penalty remain enforceable. en-us Mon, 05 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800529 Failure to track an amendment withdrawing or limiting an exemption notification does not excuse non-payment of service tax. A registered service provider claiming an exemption must monitor changes affecting eligibility. The extended period under the proviso to section 73(1) applies where taxable services remain unpaid after available exemption and abatement are allowed. For the post-amendment period, reasonable-cause protection under section 80 is unavailable, and section 78 requires an equal penalty. Surviving service-tax liability, interest and penalty remain enforceable. Case-Laws Service Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800529