https://www.taxtmi.com/caselaws?id=77291 The appeal before the Appellate Tribunal CESTAT, Mumbai pertained to penalties imposed on the respondent under Sections 76, 77, and 78 of the Finance Act, 1994, which were dropped by exercising powers under Section 80. The respondent, a service provider, failed to pay service tax on services rendered to BSNL. Despite the Revenue's arguments, the Member (Judicial) upheld the dropping of penalties by the Commissioner (Appeals), citing the respondent's reasonable cause for non-payment due to financial constraints. The Revenue's appeal was dismissed, affirming the decision in favor of the respondent. en-us Wed, 19 May 2010 00:00:00 +0530 Thu, 03 Feb 2011 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77291 The appeal before the Appellate Tribunal CESTAT, Mumbai pertained to penalties imposed on the respondent under Sections 76, 77, and 78 of the Finance Act, 1994, which were dropped by exercising powers under Section 80. The respondent, a service provider, failed to pay service tax on services rendered to BSNL. Despite the Revenue's arguments, the Member (Judicial) upheld the dropping of penalties by the Commissioner (Appeals), citing the respondent's reasonable cause for non-payment due to financial constraints. The Revenue's appeal was dismissed, affirming the decision in favor of the respondent. Case-Laws Service Tax Wed, 19 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77291