https://www.taxtmi.com/caselaws?id=237749 The Tribunal ruled in favor of the appellant, holding that penalties under sections 76 and 78 of the Finance Act, 1994 were not applicable due to section 80 provisions. The appellant's genuine payment efforts and lack of intent to evade tax obligations led to the setting aside of penalties imposed by lower authorities. en-us Tue, 03 Sep 2013 00:00:00 +0530 Mon, 07 Oct 2013 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237749 The Tribunal ruled in favor of the appellant, holding that penalties under sections 76 and 78 of the Finance Act, 1994 were not applicable due to section 80 provisions. The appellant's genuine payment efforts and lack of intent to evade tax obligations led to the setting aside of penalties imposed by lower authorities. Case-Laws Service Tax Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237749