https://www.taxtmi.com/caselaws?id=267296 The appeal by the revenue against an Order-in-Appeal maintaining a service tax demand, Cenvat credit, and penalties waiver was dismissed. The case involved a security services company found liable for service tax payment, with penalties waived by the Commissioner (Appeals) due to financial constraints and delayed payment. The Tribunal upheld the waiver of penalties under Sections 76 and 78, considering the circumstances of delayed payment and financial hardships faced by the company. The impugned order was upheld, emphasizing the company's declaration of liability, payment of demanded amounts, and the absence of evasion in service tax payment. en-us Wed, 01 Jul 2015 00:00:00 +0530 Tue, 03 Nov 2015 06:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267296 The appeal by the revenue against an Order-in-Appeal maintaining a service tax demand, Cenvat credit, and penalties waiver was dismissed. The case involved a security services company found liable for service tax payment, with penalties waived by the Commissioner (Appeals) due to financial constraints and delayed payment. The Tribunal upheld the waiver of penalties under Sections 76 and 78, considering the circumstances of delayed payment and financial hardships faced by the company. The impugned order was upheld, emphasizing the company's declaration of liability, payment of demanded amounts, and the absence of evasion in service tax payment. Case-Laws Service Tax Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267296