https://www.taxtmi.com/caselaws?id=35007 The tribunal upheld the penalty under section 76 of the Finance Act, 1994 for late payment of Service Tax, rejecting the appellant's arguments for waiver under section 80 based on depositing dues, participation in a tax scheme, and health condition. The tribunal found the appellant's evidence regarding health issues insufficient and upheld the denial of waiver. The appeal challenging the penalty was dismissed, emphasizing the mandatory application of penalties under section 76 unless grounds for exemption under section 80 are met. en-us Thu, 26 Apr 2007 00:00:00 +0530 Fri, 27 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35007 The tribunal upheld the penalty under section 76 of the Finance Act, 1994 for late payment of Service Tax, rejecting the appellant's arguments for waiver under section 80 based on depositing dues, participation in a tax scheme, and health condition. The tribunal found the appellant's evidence regarding health issues insufficient and upheld the denial of waiver. The appeal challenging the penalty was dismissed, emphasizing the mandatory application of penalties under section 76 unless grounds for exemption under section 80 are met. Case-Laws Service Tax Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35007