https://www.taxtmi.com/caselaws?id=31065 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994 on the appellants for delayed payment of Service Tax. The appellants, a Corporate body under the Maharashtra State Government, demonstrated mitigating circumstances by showing a reasonable cause for the delay in payment. They fulfilled their Service Tax liability by paying the outstanding amount along with interest before the Show Cause Notice was issued. The Tribunal found in favor of the appellants, invoking Section 80 for non-levy of penalty under Section 76, as penalties had been set aside in similar cases where the tax liability was discharged before the issuance of the Show Cause Notice. en-us Fri, 25 Apr 2008 00:00:00 +0530 Tue, 14 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31065 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994 on the appellants for delayed payment of Service Tax. The appellants, a Corporate body under the Maharashtra State Government, demonstrated mitigating circumstances by showing a reasonable cause for the delay in payment. They fulfilled their Service Tax liability by paying the outstanding amount along with interest before the Show Cause Notice was issued. The Tribunal found in favor of the appellants, invoking Section 80 for non-levy of penalty under Section 76, as penalties had been set aside in similar cases where the tax liability was discharged before the issuance of the Show Cause Notice. Case-Laws Service Tax Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31065