https://www.taxtmi.com/caselaws?id=373403 The Tribunal set aside the equal penalty imposed under section 78 but upheld the demand, interest, and penalty under section 77. Acknowledging the appellant's financial challenges and lack of intent to evade tax, the Tribunal invoked Section 80 of the Finance Act, 1994. Consequently, the appeal was partly allowed with appropriate relief granted to the appellant, considering the delayed service tax payment, penalties under the Finance Act, and the appellant's financial circumstances. en-us Thu, 10 Jan 2019 00:00:00 +0530 Sat, 12 Jan 2019 06:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373403 The Tribunal set aside the equal penalty imposed under section 78 but upheld the demand, interest, and penalty under section 77. Acknowledging the appellant's financial challenges and lack of intent to evade tax, the Tribunal invoked Section 80 of the Finance Act, 1994. Consequently, the appeal was partly allowed with appropriate relief granted to the appellant, considering the delayed service tax payment, penalties under the Finance Act, and the appellant's financial circumstances. Case-Laws Service Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373403