Penalty for Late Service Tax Payment Nullified; Voluntary Payment Made; No Evidence of Fraud or Suppression Found.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Imposition of penalty - Delayed payment of service tax with interest - at the first place, the SCN itself was unnecessary as the duty and interest having paid voluntarily, the Revenue cannot allege suppression or fraud - penalty order is set aside....