https://www.taxtmi.com/caselaws?id=348308 The Tribunal allowed the appeal, invoking Section 80 to waive the penalty under Section 76. It considered the circumstances of the case, including the appellant's status as a Government company, the early payment of the tax liability with interest, and the absence of malafide intent. The Tribunal found that the reasons for non-payment were sufficient to warrant the application of Section 80 for the waiver of penalty under Section 76, setting aside the penalty imposed by the Original Authority. en-us Thu, 03 Aug 2017 00:00:00 +0530 Wed, 20 Sep 2017 07:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348308 The Tribunal allowed the appeal, invoking Section 80 to waive the penalty under Section 76. It considered the circumstances of the case, including the appellant's status as a Government company, the early payment of the tax liability with interest, and the absence of malafide intent. The Tribunal found that the reasons for non-payment were sufficient to warrant the application of Section 80 for the waiver of penalty under Section 76, setting aside the penalty imposed by the Original Authority. Case-Laws Service Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348308