https://www.taxtmi.com/caselaws?id=269026 The Tribunal upheld the Order-in-Appeal setting aside the penalty imposed under Sections 77 and 78 of the Finance Act, 1994, on a service provider for non-payment of service tax. Despite confirming the tax demand and interest, the Tribunal found the respondent's prompt payment of the tax liability and financial struggles as sufficient cause to waive the penalty under Section 80. The Tribunal dismissed the Revenue's appeal, emphasizing the respondent's compliance with tax payment and the application of Section 80 for penalty waiver. en-us Fri, 23 Jan 2015 00:00:00 +0530 Mon, 07 Dec 2015 10:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269026 The Tribunal upheld the Order-in-Appeal setting aside the penalty imposed under Sections 77 and 78 of the Finance Act, 1994, on a service provider for non-payment of service tax. Despite confirming the tax demand and interest, the Tribunal found the respondent's prompt payment of the tax liability and financial struggles as sufficient cause to waive the penalty under Section 80. The Tribunal dismissed the Revenue's appeal, emphasizing the respondent's compliance with tax payment and the application of Section 80 for penalty waiver. Case-Laws Service Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269026