https://www.taxtmi.com/caselaws?id=213896 The Tribunal upheld the demand for service tax and interest but waived the penalty imposed under Section 76, invoking its powers under Section 80. Despite confirming the service tax liability, the Tribunal considered the appellant's financial situation and the specific circumstances of the case, deeming it appropriate to waive the penalty due to the small amount involved and the representations made by the appellant. en-us Fri, 11 May 2012 00:00:00 +0530 Fri, 08 Jun 2012 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213896 The Tribunal upheld the demand for service tax and interest but waived the penalty imposed under Section 76, invoking its powers under Section 80. Despite confirming the service tax liability, the Tribunal considered the appellant's financial situation and the specific circumstances of the case, deeming it appropriate to waive the penalty due to the small amount involved and the representations made by the appellant. Case-Laws Service Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213896