https://www.taxtmi.com/caselaws?id=368129 The High Court remanded the appeal back to the Tribunal, setting aside the earlier order dismissing the appellant's appeal and initiating penalty proceedings. The appellant, a service provider, delayed service tax payment due to personal circumstances. Despite a penalty imposition, invoking Section 80 of the Finance Act, the Tribunal waived the penalty based on reasonable cause, the partner's mother's illness. Relying on precedents, the Tribunal allowed the appeal, setting aside the penalty imposed under Section 76 of the Finance Act, 1994. en-us Tue, 18 Sep 2018 00:00:00 +0530 Wed, 03 Oct 2018 08:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368129 The High Court remanded the appeal back to the Tribunal, setting aside the earlier order dismissing the appellant's appeal and initiating penalty proceedings. The appellant, a service provider, delayed service tax payment due to personal circumstances. Despite a penalty imposition, invoking Section 80 of the Finance Act, the Tribunal waived the penalty based on reasonable cause, the partner's mother's illness. Relying on precedents, the Tribunal allowed the appeal, setting aside the penalty imposed under Section 76 of the Finance Act, 1994. Case-Laws Service Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368129