https://www.taxtmi.com/caselaws?id=181071 The judgment upheld the lower Appellate Authority's decision to waive penalties under Section 76 and Section 77 of the Finance Act, 1994, considering the genuine hardship faced by the Respondents in the initial stage of implementing the law. The Revenue's appeals were dismissed. en-us Mon, 19 Mar 2007 00:00:00 +0530 Wed, 06 Apr 2016 17:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181071 The judgment upheld the lower Appellate Authority's decision to waive penalties under Section 76 and Section 77 of the Finance Act, 1994, considering the genuine hardship faced by the Respondents in the initial stage of implementing the law. The Revenue's appeals were dismissed. Case-Laws Service Tax Mon, 19 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181071