https://www.taxtmi.com/caselaws?id=331739 The Tribunal dismissed the Revenue's appeal for penalty enhancement and set aside the penalties imposed, invoking section 80 of the Finance Act, 1994. The appellant's financial challenges leading to delayed tax payments were considered, with the Tribunal ruling against penalty enhancement, emphasizing lack of deliberate evasion and financial constraints as reasons for the delay. The judgment was delivered on 01/08/2016 by the Tribunal. en-us Mon, 01 Aug 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331739 The Tribunal dismissed the Revenue's appeal for penalty enhancement and set aside the penalties imposed, invoking section 80 of the Finance Act, 1994. The appellant's financial challenges leading to delayed tax payments were considered, with the Tribunal ruling against penalty enhancement, emphasizing lack of deliberate evasion and financial constraints as reasons for the delay. The judgment was delivered on 01/08/2016 by the Tribunal. Case-Laws Service Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331739