https://www.taxtmi.com/caselaws?id=200831 The penalty imposed on the appellant under Section 77(1)(c) of the Finance Act, 1994, for failure to provide information as directed by the jurisdictional Superintendent of Service Tax was set aside. The Appellate Tribunal CESTAT NEW DELHI found no evidence of the letters being served on the appellant and deemed it improper to presume delivery. As a result, the penalty was revoked, and the appeal was allowed on 25-4-2017 by Member (T) B. Ravichandran. en-us Tue, 25 Apr 2017 00:00:00 +0530 Thu, 26 Apr 2018 09:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200831 The penalty imposed on the appellant under Section 77(1)(c) of the Finance Act, 1994, for failure to provide information as directed by the jurisdictional Superintendent of Service Tax was set aside. The Appellate Tribunal CESTAT NEW DELHI found no evidence of the letters being served on the appellant and deemed it improper to presume delivery. As a result, the penalty was revoked, and the appeal was allowed on 25-4-2017 by Member (T) B. Ravichandran. Case-Laws Service Tax Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200831