https://www.taxtmi.com/caselaws?id=31527 The appellate authority set aside the penalty imposed on the appellant under Section 76 of the Finance Act, 1994 for late payment of service tax, citing the lack of mala fide intention and confusion regarding tax laws. The judgment emphasized the importance of considering reasonable causes for payment delays and the need for a consistent approach in penalty imposition based on individual circumstances. en-us Tue, 19 Feb 2008 00:00:00 +0530 Sat, 18 Jul 2009 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31527 The appellate authority set aside the penalty imposed on the appellant under Section 76 of the Finance Act, 1994 for late payment of service tax, citing the lack of mala fide intention and confusion regarding tax laws. The judgment emphasized the importance of considering reasonable causes for payment delays and the need for a consistent approach in penalty imposition based on individual circumstances. Case-Laws Service Tax Tue, 19 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31527