https://www.taxtmi.com/caselaws?id=27 Penalty for delayed filing of service tax returns by clearing and forwarding agents under Section 77 was found excessive in light of an earlier Tribunal order involving similarly placed assessees. The Tribunal relied on the early stage of service tax implementation and the fact that the clients had discharged the tax liability as relevant relief factors. Following the same reasoning for identical delay and explanation, it reduced the penalty and limited interference to that extent. en-us Thu, 04 Nov 1999 00:00:00 +0530 Tue, 01 Jul 2008 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27 Penalty for delayed filing of service tax returns by clearing and forwarding agents under Section 77 was found excessive in light of an earlier Tribunal order involving similarly placed assessees. The Tribunal relied on the early stage of service tax implementation and the fact that the clients had discharged the tax liability as relevant relief factors. Following the same reasoning for identical delay and explanation, it reduced the penalty and limited interference to that extent. Case-Laws Service Tax Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27