https://www.taxtmi.com/caselaws?id=209108 The Tribunal dismissed the appeal, upholding the penalty imposed by the Commissioner (Appeals) under Section 76 of the Finance Act, 1994, due to the delay in payment of service tax. The Tribunal found that the appellant's reasons of financial problems were insufficient to warrant a waiver of the penalty, as valid reasons under Section 80 were not provided for the delay in discharging the service tax liability. en-us Wed, 30 Mar 2011 00:00:00 +0530 Tue, 30 Jul 2013 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209108 The Tribunal dismissed the appeal, upholding the penalty imposed by the Commissioner (Appeals) under Section 76 of the Finance Act, 1994, due to the delay in payment of service tax. The Tribunal found that the appellant's reasons of financial problems were insufficient to warrant a waiver of the penalty, as valid reasons under Section 80 were not provided for the delay in discharging the service tax liability. Case-Laws Service Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209108