https://www.taxtmi.com/caselaws?id=269806 The court set aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994, considering the appellant's circumstances and belief in client exemption. However, the penalty under Section 70 for delayed filing was upheld at Rs. 4000, as relief under Section 80 applied only to other penalties. The appellant's appeal was partially successful, with penalties under Sections 77 and 78 being overturned while the penalty under Section 70 was maintained. en-us Tue, 01 Dec 2015 00:00:00 +0530 Tue, 22 Dec 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269806 The court set aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994, considering the appellant's circumstances and belief in client exemption. However, the penalty under Section 70 for delayed filing was upheld at Rs. 4000, as relief under Section 80 applied only to other penalties. The appellant's appeal was partially successful, with penalties under Sections 77 and 78 being overturned while the penalty under Section 70 was maintained. Case-Laws Service Tax Tue, 01 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269806