https://www.taxtmi.com/highlights?id=69323 Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the service tax amount - The circumstances of financial difficulty in arranging the funds for payment of service tax collected and raising funds for the treatment of her daughter cannot be a ground to invoke Section 80 for setting aside the penalty imposed under Sections 77 and 78 of the Finance Act, 1994.- AT en-us Thu, 20 Apr 2023 08:46:15 +0530 Thu, 20 Apr 2023 08:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69323 Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the service tax amount - The circumstances of financial difficulty in arranging the funds for payment of service tax collected and raising funds for the treatment of her daughter cannot be a ground to invoke Section 80 for setting aside the penalty imposed under Sections 77 and 78 of the Finance Act, 1994.- AT Highlights Service Tax Thu, 20 Apr 2023 08:46:15 +0530 https://www.taxtmi.com/highlights?id=69323