https://www.taxtmi.com/caselaws?id=406597 The Tribunal allowed the appeal, setting aside the penalty under Section 70 of the Finance Act, 1994. The appellant, a Post Master, faced challenges in complying with the electronic payment requirement for service tax due to being a Central Government Department. Despite the initial demand of service tax and penalties, the Tribunal considered the genuine reasons for late filing and the appellant's efforts to pay on time, leading to the waiver of penalties under Section 70. The judgment highlights the significance of valid reasons and intentions in determining penalty applicability for late filing of service tax returns. en-us Thu, 11 Mar 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406597 The Tribunal allowed the appeal, setting aside the penalty under Section 70 of the Finance Act, 1994. The appellant, a Post Master, faced challenges in complying with the electronic payment requirement for service tax due to being a Central Government Department. Despite the initial demand of service tax and penalties, the Tribunal considered the genuine reasons for late filing and the appellant's efforts to pay on time, leading to the waiver of penalties under Section 70. The judgment highlights the significance of valid reasons and intentions in determining penalty applicability for late filing of service tax returns. Case-Laws Service Tax Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406597