https://www.taxtmi.com/caselaws?id=212743 The tribunal upheld the first appellate authority's decision to set aside penalties under Section 77 for non-filing of return and under Section 76 for delayed payment of Service Tax. The Revenue's appeal was rejected as the tribunal found that the Service Tax returns were filed on time and there was no taxable service rendered during the relevant period, leading to no Service Tax liability. Consequently, the penalties were correctly set aside, and the decision of the first appellate authority was affirmed. en-us Mon, 12 Mar 2012 00:00:00 +0530 Sat, 21 Apr 2012 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212743 The tribunal upheld the first appellate authority's decision to set aside penalties under Section 77 for non-filing of return and under Section 76 for delayed payment of Service Tax. The Revenue's appeal was rejected as the tribunal found that the Service Tax returns were filed on time and there was no taxable service rendered during the relevant period, leading to no Service Tax liability. Consequently, the penalties were correctly set aside, and the decision of the first appellate authority was affirmed. Case-Laws Service Tax Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212743