https://www.taxtmi.com/caselaws?id=440029 The Tribunal set aside the Revision Order imposing a penalty on the Appellant for delayed service tax payment, ruling that the delay was due to external factors beyond their control. Finding no evidence of intentional evasion, the Tribunal held that penalty under Section 78 of the Finance Act, 1994 was unwarranted. The appeal was allowed in favor of the Appellant, concluding that the penalty imposed by the Commissioner was not justified. en-us Tue, 27 Jun 2023 00:00:00 +0530 Sat, 08 Jul 2023 07:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440029 The Tribunal set aside the Revision Order imposing a penalty on the Appellant for delayed service tax payment, ruling that the delay was due to external factors beyond their control. Finding no evidence of intentional evasion, the Tribunal held that penalty under Section 78 of the Finance Act, 1994 was unwarranted. The appeal was allowed in favor of the Appellant, concluding that the penalty imposed by the Commissioner was not justified. Case-Laws Service Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440029