https://www.taxtmi.com/caselaws?id=270470 The Tribunal upheld the rejection of the appellant's refund claim and refusal to waive the penalty under Section 80 of the Finance Act, 1994. Despite the appellant's lack of awareness of the law, their voluntary payment of service tax dues, interest, and penalty was deemed justified. The rejection of immunity under the VCES was upheld as the scheme's criteria were not met. As the appellant failed to establish a reasonable cause for the delayed payment, the request for penalty waiver was denied. The Tribunal affirmed the Commissioner (Appeals)' decision, ultimately dismissing the appeal. en-us Fri, 11 Dec 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270470 The Tribunal upheld the rejection of the appellant's refund claim and refusal to waive the penalty under Section 80 of the Finance Act, 1994. Despite the appellant's lack of awareness of the law, their voluntary payment of service tax dues, interest, and penalty was deemed justified. The rejection of immunity under the VCES was upheld as the scheme's criteria were not met. As the appellant failed to establish a reasonable cause for the delayed payment, the request for penalty waiver was denied. The Tribunal affirmed the Commissioner (Appeals)' decision, ultimately dismissing the appeal. Case-Laws Service Tax Fri, 11 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270470