https://www.taxtmi.com/caselaws?id=260586 The High Court affirmed penalties imposed on an appellant for non-payment of service tax, emphasizing lack of genuine justification for exemption under Section 80 of the Finance Act, 1994. The Court upheld penalties under Sections 76 and 77, rejecting appellant's claims of financial hardship as grounds for exemption. Despite payment of service tax before the show cause notice, the Court allowed the appellant to challenge this issue further before the Commissioner, disposing of the Civil Miscellaneous Appeal without awarding costs. en-us Thu, 04 Jun 2015 00:00:00 +0530 Wed, 14 Oct 2015 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260586 The High Court affirmed penalties imposed on an appellant for non-payment of service tax, emphasizing lack of genuine justification for exemption under Section 80 of the Finance Act, 1994. The Court upheld penalties under Sections 76 and 77, rejecting appellant's claims of financial hardship as grounds for exemption. Despite payment of service tax before the show cause notice, the Court allowed the appellant to challenge this issue further before the Commissioner, disposing of the Civil Miscellaneous Appeal without awarding costs. Case-Laws Service Tax Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260586