https://www.taxtmi.com/caselaws?id=221801 The judge found the appellant-assessee liable for delayed service tax payments but acknowledged financial hardships as a mitigating factor. While upholding the applicability of penalty under Section 76, the judge directed the appellant to pre-deposit a reduced amount of Rs.1,50,000/- within six weeks, waiving the remaining penalty and staying recovery pending appeal disposal. This decision strikes a balance between enforcing tax obligations and considering the appellant's financial difficulties. en-us Fri, 22 Jun 2012 00:00:00 +0530 Sat, 30 Mar 2013 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221801 The judge found the appellant-assessee liable for delayed service tax payments but acknowledged financial hardships as a mitigating factor. While upholding the applicability of penalty under Section 76, the judge directed the appellant to pre-deposit a reduced amount of Rs.1,50,000/- within six weeks, waiving the remaining penalty and staying recovery pending appeal disposal. This decision strikes a balance between enforcing tax obligations and considering the appellant's financial difficulties. Case-Laws Service Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221801