https://www.taxtmi.com/caselaws?id=334917 The Tribunal allowed the appeal against the Order-in-Revision enhancing the penalty under Section 84 of the Finance Act, 1994. It found that the appellant, a small-scale service provider, had demonstrated a reasonable cause for the delay in tax payment, as evidenced by paying the tax and interest before any notice was issued and maintaining proper records. The Tribunal emphasized the appellant's compliance efforts and lack of intent to evade tax, leading to the waiver of the penalty under Section 80. The impugned order was set aside, highlighting the importance of accurate record-keeping and timely tax compliance. en-us Tue, 22 Mar 2016 00:00:00 +0530 Wed, 23 Nov 2016 14:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334917 The Tribunal allowed the appeal against the Order-in-Revision enhancing the penalty under Section 84 of the Finance Act, 1994. It found that the appellant, a small-scale service provider, had demonstrated a reasonable cause for the delay in tax payment, as evidenced by paying the tax and interest before any notice was issued and maintaining proper records. The Tribunal emphasized the appellant's compliance efforts and lack of intent to evade tax, leading to the waiver of the penalty under Section 80. The impugned order was set aside, highlighting the importance of accurate record-keeping and timely tax compliance. Case-Laws Service Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334917