https://www.taxtmi.com/caselaws?id=258 The Tribunal upheld the decision to set aside the penalty on M/s. J.S. Architect Pvt. Ltd. for late service tax deposit and late filing of the return. The circumstances of the Director's close relative's serious illness were deemed a reasonable cause for the delay, falling under Section 80 of the Finance Act, 1994. Despite the delayed payment, the entire service tax was eventually paid with interest, leading to the rejection of Revenue's appeal. en-us Thu, 28 Apr 2005 00:00:00 +0530 Sat, 06 May 2017 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258 The Tribunal upheld the decision to set aside the penalty on M/s. J.S. Architect Pvt. Ltd. for late service tax deposit and late filing of the return. The circumstances of the Director's close relative's serious illness were deemed a reasonable cause for the delay, falling under Section 80 of the Finance Act, 1994. Despite the delayed payment, the entire service tax was eventually paid with interest, leading to the rejection of Revenue's appeal. Case-Laws Service Tax Thu, 28 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258