https://www.taxtmi.com/caselaws?id=379420 The Tribunal acknowledged the appellant's financial constraints due to non-payment by clients, finding reasonable cause for the failure to discharge service tax. Penalties under sections 77 and 78 were set aside, with the appeal partly allowed and consequential reliefs granted. The Tribunal noted the appellant's proper accounting practices and regular filing of returns, concluding there was no intentional evasion of service tax. en-us Tue, 12 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 17:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379420 The Tribunal acknowledged the appellant's financial constraints due to non-payment by clients, finding reasonable cause for the failure to discharge service tax. Penalties under sections 77 and 78 were set aside, with the appeal partly allowed and consequential reliefs granted. The Tribunal noted the appellant's proper accounting practices and regular filing of returns, concluding there was no intentional evasion of service tax. Case-Laws Service Tax Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379420