https://www.taxtmi.com/caselaws?id=367176 The appeal was partially allowed by the Appellate Tribunal CESTAT CHENNAI, setting aside the penalties under Sections 76 & 77 of the Finance Act, 1994. The Tribunal invoked Section 80 due to the financial hardship cited by the appellant, leading to the delayed tax payment. However, the late fee for delayed filing of ST3 Returns was upheld. The tax liability amount of Rs. 4,79,636/- confirmed by the original authority and upheld by the lower appellate authority remained unchanged. en-us Wed, 04 Jul 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367176 The appeal was partially allowed by the Appellate Tribunal CESTAT CHENNAI, setting aside the penalties under Sections 76 & 77 of the Finance Act, 1994. The Tribunal invoked Section 80 due to the financial hardship cited by the appellant, leading to the delayed tax payment. However, the late fee for delayed filing of ST3 Returns was upheld. The tax liability amount of Rs. 4,79,636/- confirmed by the original authority and upheld by the lower appellate authority remained unchanged. Case-Laws Service Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367176