https://www.taxtmi.com/caselaws?id=140054 The tribunal granted full waiver of pre-deposit of penalties under Sections 76, 77, and 78 of the Finance Act, 1994 for the appellant. The appellant's financial hardship, attributed to non-payment by a client, was considered. Despite collecting the service tax, the appellant faced challenges in remitting it to the department. However, the appellant voluntarily paid the tax with interest before the show cause notice was issued, preventing coercive measures. The tribunal, after evaluating the circumstances, decided to waive the pre-deposit of penalties until the appeal is resolved, ensuring no coercive actions are taken during this period. en-us Wed, 24 Dec 2008 00:00:00 +0530 Thu, 18 Apr 2013 10:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140054 The tribunal granted full waiver of pre-deposit of penalties under Sections 76, 77, and 78 of the Finance Act, 1994 for the appellant. The appellant's financial hardship, attributed to non-payment by a client, was considered. Despite collecting the service tax, the appellant faced challenges in remitting it to the department. However, the appellant voluntarily paid the tax with interest before the show cause notice was issued, preventing coercive measures. The tribunal, after evaluating the circumstances, decided to waive the pre-deposit of penalties until the appeal is resolved, ensuring no coercive actions are taken during this period. Case-Laws Service Tax Wed, 24 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140054