https://www.taxtmi.com/caselaws?id=218070 The tribunal granted condonation of an 80-day delay in filing appeals due to the appellant's illness. The appellant, a service provider, was held liable for defaulting on service tax payment and directed to pay interest under Section 75 of the Finance Act, 1994. Penalties under Sections 76, 77, and 78 were imposed, with the penalty under Section 78 upheld for suppressing service tax receipts. The appellant was required to pay penalties under Section 78 and Section 77, with the option to reduce the penalty under Section 78 by 25% if paid within 30 days. en-us Tue, 20 Mar 2012 00:00:00 +0530 Tue, 16 Oct 2012 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218070 The tribunal granted condonation of an 80-day delay in filing appeals due to the appellant's illness. The appellant, a service provider, was held liable for defaulting on service tax payment and directed to pay interest under Section 75 of the Finance Act, 1994. Penalties under Sections 76, 77, and 78 were imposed, with the penalty under Section 78 upheld for suppressing service tax receipts. The appellant was required to pay penalties under Section 78 and Section 77, with the option to reduce the penalty under Section 78 by 25% if paid within 30 days. Case-Laws Service Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218070