https://www.taxtmi.com/caselaws?id=216111 The Tribunal upheld the appellant's tax liability under section 77, confirming the tax demand. While acknowledging the appellant's financial constraints and illness as mitigating factors for delayed compliance, the Tribunal directed the appellant to deposit 25% of the penalty demand within 30 days under section 78 of the Finance Act, 1994. The Tribunal decided against a total waiver of penalty, considering the importance of realizing service tax from clients. The appeal was partially allowed, emphasizing the need to balance leniency with tax compliance obligations. en-us Thu, 12 Apr 2012 00:00:00 +0530 Mon, 17 Sep 2012 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216111 The Tribunal upheld the appellant's tax liability under section 77, confirming the tax demand. While acknowledging the appellant's financial constraints and illness as mitigating factors for delayed compliance, the Tribunal directed the appellant to deposit 25% of the penalty demand within 30 days under section 78 of the Finance Act, 1994. The Tribunal decided against a total waiver of penalty, considering the importance of realizing service tax from clients. The appeal was partially allowed, emphasizing the need to balance leniency with tax compliance obligations. Case-Laws Service Tax Thu, 12 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216111