https://www.taxtmi.com/caselaws?id=285 The Tribunal upheld the Commissioner (Appeals) decision to reduce the penalty imposed on the appellant for delays in depositing service tax and submitting tax returns, despite the appellant's argument of staff illness as a reasonable cause for the delays. The Tribunal found the sickness of the staff member did not justify the delays and dismissed the appeal, affirming the penalty reduction to Rs. 50,000 under Section 77. The appellant's awareness of tax provisions and failure to make alternative arrangements for compliance were considered in the decision. en-us Fri, 05 Aug 2005 00:00:00 +0530 Sun, 13 Apr 2008 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285 The Tribunal upheld the Commissioner (Appeals) decision to reduce the penalty imposed on the appellant for delays in depositing service tax and submitting tax returns, despite the appellant's argument of staff illness as a reasonable cause for the delays. The Tribunal found the sickness of the staff member did not justify the delays and dismissed the appeal, affirming the penalty reduction to Rs. 50,000 under Section 77. The appellant's awareness of tax provisions and failure to make alternative arrangements for compliance were considered in the decision. Case-Laws Service Tax Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285