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    <title>Waiver of Penalties Granted for Delayed Service Tax Payment Due to Section 80 Invocation; HDFC Bank Involvement Cited.</title>
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    <description>Penalty u/s 75A, 76 and 78 - Invokation of power u/s 80 - appellant was not able to claim the Service Tax amount from the HDFC Bank and consequently there was some delay in remitting the tax to the Government - penalty waived - AT</description>
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      <description>Penalty u/s 75A, 76 and 78 - Invokation of power u/s 80 - appellant was not able to claim the Service Tax amount from the HDFC Bank and consequently there was some delay in remitting the tax to the Government - penalty waived - AT</description>
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