https://www.taxtmi.com/caselaws?id=357787 The appeal was partly allowed by the Tribunal, setting aside penalties under Section 78 of the Finance Act, 1994, and upholding the interest demand for non-payment of service tax. The Tribunal considered the appellant's sufficient CENVAT credit balance, indicating no deliberate intention for non-payment, and waived penalties under Section 80. The appellant paid late fees for return filing delay, exempting penalty under Section 77, but interest was upheld due to admitted delay in service tax payment, irrespective of payment source. en-us Mon, 19 Feb 2018 00:00:00 +0530 Sat, 15 Jun 2019 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357787 The appeal was partly allowed by the Tribunal, setting aside penalties under Section 78 of the Finance Act, 1994, and upholding the interest demand for non-payment of service tax. The Tribunal considered the appellant's sufficient CENVAT credit balance, indicating no deliberate intention for non-payment, and waived penalties under Section 80. The appellant paid late fees for return filing delay, exempting penalty under Section 77, but interest was upheld due to admitted delay in service tax payment, irrespective of payment source. Case-Laws Service Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357787