https://www.taxtmi.com/caselaws?id=2254 The Appellate Tribunal CESTAT, New Delhi upheld penalties on appellants for delayed Service tax payment and failure to file returns from October 2001 to March 2003. Despite paying the tax before the notice, the appellant failed to show reasonable cause for non-compliance. The Tribunal affirmed penalties under Sections 76 and 77 of the Finance Act, 1994, emphasizing adherence to tax obligations even in financial hardship. The appeal lacked merit, and the Tribunal dismissed it, endorsing the lower authorities' penalty imposition decision. en-us Fri, 03 Nov 2006 00:00:00 +0530 Tue, 15 Apr 2008 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2254 The Appellate Tribunal CESTAT, New Delhi upheld penalties on appellants for delayed Service tax payment and failure to file returns from October 2001 to March 2003. Despite paying the tax before the notice, the appellant failed to show reasonable cause for non-compliance. The Tribunal affirmed penalties under Sections 76 and 77 of the Finance Act, 1994, emphasizing adherence to tax obligations even in financial hardship. The appeal lacked merit, and the Tribunal dismissed it, endorsing the lower authorities' penalty imposition decision. Case-Laws Service Tax Fri, 03 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2254