https://www.taxtmi.com/caselaws?id=30136 A separate penalty for non-submission of the service tax return under Section 77 of the Finance Act, 1994 was set aside because the assessee had already suffered penalty for delayed payment of service tax and the Commissioner (Appeals) considered the facts and circumstances to waive the additional penalty. The record did not support the Revenue's contention that the waiver was ultra vires. The deletion of the Section 77 penalty was therefore upheld, and the Revenue's challenge failed. en-us Tue, 27 May 2008 00:00:00 +0530 Wed, 10 Dec 2008 19:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30136 A separate penalty for non-submission of the service tax return under Section 77 of the Finance Act, 1994 was set aside because the assessee had already suffered penalty for delayed payment of service tax and the Commissioner (Appeals) considered the facts and circumstances to waive the additional penalty. The record did not support the Revenue's contention that the waiver was ultra vires. The deletion of the Section 77 penalty was therefore upheld, and the Revenue's challenge failed. Case-Laws Service Tax Tue, 27 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30136