https://www.taxtmi.com/caselaws?id=180956 The appeal challenging penalties imposed under Section 76 and Section 77 of the Finance Act, 1994 for default in payment of Service Tax and delay in filing returns was dismissed. The appellants, engaged in testing and calibration services, failed to demonstrate a reasonable cause for their ignorance of the law, which led to the penalties. The Tribunal upheld the penalties under both sections as ignorance of the law was not considered a valid reason for exemption under Section 80 of the Act. Consequently, the penalties under Section 76 and Section 77 were upheld, and the appeal was dismissed. en-us Thu, 14 Jul 2005 00:00:00 +0530 Tue, 05 Apr 2016 10:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180956 The appeal challenging penalties imposed under Section 76 and Section 77 of the Finance Act, 1994 for default in payment of Service Tax and delay in filing returns was dismissed. The appellants, engaged in testing and calibration services, failed to demonstrate a reasonable cause for their ignorance of the law, which led to the penalties. The Tribunal upheld the penalties under both sections as ignorance of the law was not considered a valid reason for exemption under Section 80 of the Act. Consequently, the penalties under Section 76 and Section 77 were upheld, and the appeal was dismissed. Case-Laws Service Tax Thu, 14 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180956