https://www.taxtmi.com/caselaws?id=240595 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal against the penalty imposed under Section 76 of the Finance Act, 1994. It was found that the Respondent had shown reasonable cause for the failure to pay service tax through GAR-7 Challan, as the liability was discharged by debiting CENVAT Credit. The Tribunal emphasized the need to consider individual circumstances before imposing penalties under the Finance Act, ultimately invoking Section 80 in favor of the Respondent and upholding the decision of the Commissioner (Appeals). en-us Fri, 16 Aug 2013 00:00:00 +0530 Sat, 07 Dec 2013 08:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240595 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal against the penalty imposed under Section 76 of the Finance Act, 1994. It was found that the Respondent had shown reasonable cause for the failure to pay service tax through GAR-7 Challan, as the liability was discharged by debiting CENVAT Credit. The Tribunal emphasized the need to consider individual circumstances before imposing penalties under the Finance Act, ultimately invoking Section 80 in favor of the Respondent and upholding the decision of the Commissioner (Appeals). Case-Laws Service Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240595