https://www.taxtmi.com/caselaws?id=78234 The Tribunal ruled in favor of the appellant company in a case involving delayed service tax payment. The appellant's argument that penalties under section 76 should not apply if tax and interest were paid was accepted. The Tribunal determined that the date of presentation of the cheque constituted the payment date, leading to the waiver of penalty under section 76. Lack of evidence regarding the cheque presentation date was deemed reasonable due to the clarity of the relevant rule. The penalty under section 77 was upheld, and the appellant was directed to pay the demanded interest. en-us Fri, 30 Apr 2010 00:00:00 +0530 Thu, 03 Feb 2011 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78234 The Tribunal ruled in favor of the appellant company in a case involving delayed service tax payment. The appellant's argument that penalties under section 76 should not apply if tax and interest were paid was accepted. The Tribunal determined that the date of presentation of the cheque constituted the payment date, leading to the waiver of penalty under section 76. Lack of evidence regarding the cheque presentation date was deemed reasonable due to the clarity of the relevant rule. The penalty under section 77 was upheld, and the appellant was directed to pay the demanded interest. Case-Laws Service Tax Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78234