https://www.taxtmi.com/caselaws?id=255568 The appellant's appeal was allowed, granting them the benefit of Section 80 of the Finance Act, 1994. No penalty under Section 78 was deemed applicable due to the valid reasons provided by the appellant for the delay in filing returns and paying Service Tax, which were attributed to the proprietor's accident and financial constraints. The judgment by CESTAT Delhi, a two-member decision, favored the appellant's position over the single-member decision by CESTAT Chennai cited by the Revenue. en-us Fri, 23 May 2014 00:00:00 +0530 Tue, 20 Jan 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255568 The appellant's appeal was allowed, granting them the benefit of Section 80 of the Finance Act, 1994. No penalty under Section 78 was deemed applicable due to the valid reasons provided by the appellant for the delay in filing returns and paying Service Tax, which were attributed to the proprietor's accident and financial constraints. The judgment by CESTAT Delhi, a two-member decision, favored the appellant's position over the single-member decision by CESTAT Chennai cited by the Revenue. Case-Laws Service Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255568