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2016 (1) TMI 654 - AT - Service TaxLevy of penalty for Delay of payment of service tax due to Bank refused to take deposit of tax in absence of PAN based registration number - delay of one week due to obtaining PAN based registration number - Held that:- Appellant had paid the amount of tax within a week, on being so pointed out by the Revenue much before issuance of SCN, which was issued on 19.05.2011, months after the amount was paid. - no case of deliberate default or contumacious conduct, is made out against the Appellant - Penalty dropped - Decided in favor of assessee.
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