https://www.taxtmi.com/caselaws?id=379937 The Appellate Tribunal CESTAT HYDERABAD upheld the recovery of interest under Section 75 for service tax payment delay, citing the absence of fraud or misstatement. Penalties under Section 76 and Section 77 were maintained as the appellant failed to prove financial hardships justifying waiver under Section 80. The Tribunal rejected the plea for penalty waiver due to insufficient evidence supporting financial difficulties. It clarified that interest demands must align with the tax time limit, upholding the validity of interest demand issued within 18 months. The appeal was dismissed, affirming the original order without intervention. en-us Fri, 03 May 2019 00:00:00 +0530 Fri, 10 May 2019 07:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379937 The Appellate Tribunal CESTAT HYDERABAD upheld the recovery of interest under Section 75 for service tax payment delay, citing the absence of fraud or misstatement. Penalties under Section 76 and Section 77 were maintained as the appellant failed to prove financial hardships justifying waiver under Section 80. The Tribunal rejected the plea for penalty waiver due to insufficient evidence supporting financial difficulties. It clarified that interest demands must align with the tax time limit, upholding the validity of interest demand issued within 18 months. The appeal was dismissed, affirming the original order without intervention. Case-Laws Service Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379937