https://www.taxtmi.com/caselaws?id=373874 The Member (Judicial) set aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994 for non-submission of service tax return electronically and delayed filing. The appellant's timely tax payment, lack of evidence of fraud, and compliance before the show cause notice led to the penalties being deemed unsustainable. The impugned order confirming the penalties was overturned, directing their deletion and allowing the appeal. en-us Wed, 16 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 08:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373874 The Member (Judicial) set aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994 for non-submission of service tax return electronically and delayed filing. The appellant's timely tax payment, lack of evidence of fraud, and compliance before the show cause notice led to the penalties being deemed unsustainable. The impugned order confirming the penalties was overturned, directing their deletion and allowing the appeal. Case-Laws Service Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373874