https://www.taxtmi.com/caselaws?id=239224 The Tribunal upheld the imposition of penalty under Section 76 of the Finance Act, 1994, for delays in filing Service Tax Returns and payment. It rejected the argument that financial hardship could justify waiving penalties under Section 80. The case was remitted to the adjudicating authority for a fresh decision, as the penalty amount was not quantified, and eligibility for Section 73(3) benefit was not considered. The appellant was granted the opportunity to present necessary documents and have a fair hearing in the new decision-making process. en-us Mon, 05 Aug 2013 00:00:00 +0530 Thu, 10 Sep 2015 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239224 The Tribunal upheld the imposition of penalty under Section 76 of the Finance Act, 1994, for delays in filing Service Tax Returns and payment. It rejected the argument that financial hardship could justify waiving penalties under Section 80. The case was remitted to the adjudicating authority for a fresh decision, as the penalty amount was not quantified, and eligibility for Section 73(3) benefit was not considered. The appellant was granted the opportunity to present necessary documents and have a fair hearing in the new decision-making process. Case-Laws Service Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239224