https://www.taxtmi.com/caselaws?id=381769 The appeal was partially allowed, setting aside the late fee but confirming the waiver of penalties under sections 77 and 78 of the Finance Act as per section 80 of the Finance Act. The Tribunal upheld the decision of the Commissioner (Appeals) to waive penalties, considering the reasonable cause for non-payment due to legal challenges faced by the Respondent. en-us Tue, 11 Jun 2019 00:00:00 +0530 Mon, 25 Nov 2019 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381769 The appeal was partially allowed, setting aside the late fee but confirming the waiver of penalties under sections 77 and 78 of the Finance Act as per section 80 of the Finance Act. The Tribunal upheld the decision of the Commissioner (Appeals) to waive penalties, considering the reasonable cause for non-payment due to legal challenges faced by the Respondent. Case-Laws Service Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381769