https://www.taxtmi.com/caselaws?id=209461 The appellate tribunal allowed the Revenue's appeal, setting aside the relief granted to the respondent and upholding the penalties imposed under Section 77 of the Finance Act, 1994. The tribunal found that the first appellate authority's decision to absolve the respondent of liability due to the actions of the Chartered Accountant was unfounded, emphasizing the lack of evidence supporting the immunity granted. The tribunal reinstated the Order-in-Original, overturning the decision regarding the penalties and holding the respondent accountable for the delay in submission of returns. en-us Tue, 22 Mar 2011 00:00:00 +0530 Thu, 18 Jul 2013 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209461 The appellate tribunal allowed the Revenue's appeal, setting aside the relief granted to the respondent and upholding the penalties imposed under Section 77 of the Finance Act, 1994. The tribunal found that the first appellate authority's decision to absolve the respondent of liability due to the actions of the Chartered Accountant was unfounded, emphasizing the lack of evidence supporting the immunity granted. The tribunal reinstated the Order-in-Original, overturning the decision regarding the penalties and holding the respondent accountable for the delay in submission of returns. Case-Laws Service Tax Tue, 22 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209461