https://www.taxtmi.com/caselaws?id=34796 The appellant, a Practicing Chartered Accountant, faced penalties for failure to file service tax returns and delayed tax payments. The appellant sought waiver of penalties under Section 80 of the Finance Act, 1994. The court waived the pre-deposit requirement and considered the reasons for the delays. The penalty under Section 76 was waived due to reasonable cause, but the penalty under Section 77 was upheld. Ultimately, the appeal was allowed, setting aside the penalty under Section 76 and upholding the penalty of Rs. 2,000 under Section 77. en-us Fri, 16 Oct 2009 00:00:00 +0530 Fri, 26 Apr 2013 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34796 The appellant, a Practicing Chartered Accountant, faced penalties for failure to file service tax returns and delayed tax payments. The appellant sought waiver of penalties under Section 80 of the Finance Act, 1994. The court waived the pre-deposit requirement and considered the reasons for the delays. The penalty under Section 76 was waived due to reasonable cause, but the penalty under Section 77 was upheld. Ultimately, the appeal was allowed, setting aside the penalty under Section 76 and upholding the penalty of Rs. 2,000 under Section 77. Case-Laws Service Tax Fri, 16 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34796