https://www.taxtmi.com/caselaws?id=377411 The appeal was partly allowed, setting aside the penalty under Section 78 while maintaining the demand of service tax, interest, and penalty under Section 77. The Tribunal found that the financial constraints faced by the appellant were a reasonable cause for the non-payment of service tax, leading to the decision to set aside the penalty under Section 78. The judgment was pronounced on 25.03.2019. en-us Mon, 25 Mar 2019 00:00:00 +0530 Fri, 29 Mar 2019 07:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377411 The appeal was partly allowed, setting aside the penalty under Section 78 while maintaining the demand of service tax, interest, and penalty under Section 77. The Tribunal found that the financial constraints faced by the appellant were a reasonable cause for the non-payment of service tax, leading to the decision to set aside the penalty under Section 78. The judgment was pronounced on 25.03.2019. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377411