https://www.taxtmi.com/caselaws?id=134 The Tribunal set aside a penalty imposed on a charitable organization for delayed filing of service tax returns, citing the organization's voluntary payment of taxes, nature of activities, and composition of the managing committee. The penalty of Rs. 32,700 was waived under Section 80 of the Finance Act, 1994, as the organization proved a reasonable cause for the failure under Section 77. The Tribunal also granted a waiver of the pre-deposit of penalty and ruled in favor of the appellants, disposing of the stay application and appeal. en-us Mon, 12 Jan 2004 00:00:00 +0530 Thu, 03 Jul 2008 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=134 The Tribunal set aside a penalty imposed on a charitable organization for delayed filing of service tax returns, citing the organization's voluntary payment of taxes, nature of activities, and composition of the managing committee. The penalty of Rs. 32,700 was waived under Section 80 of the Finance Act, 1994, as the organization proved a reasonable cause for the failure under Section 77. The Tribunal also granted a waiver of the pre-deposit of penalty and ruled in favor of the appellants, disposing of the stay application and appeal. Case-Laws Service Tax Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=134