https://www.taxtmi.com/caselaws?id=450160 The Tribunal upheld the penalty imposed under Section 78 of the Finance Act, 1994, dismissing the appeal. It determined that the appellant's ignorance of the law and financial difficulties did not constitute reasonable cause for non-payment of Service Tax on services categorized as "Erection, Commissioning and Installation." The Tribunal found that the appellant failed to provide adequate justification for the delay in payment, affirming the Commissioner's decision to impose the penalty and confirming the demand for the extended period. The appellant's request to invoke Section 80 to waive the penalty was rejected, as the circumstances did not warrant such relief. en-us Wed, 28 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 07:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450160 The Tribunal upheld the penalty imposed under Section 78 of the Finance Act, 1994, dismissing the appeal. It determined that the appellant's ignorance of the law and financial difficulties did not constitute reasonable cause for non-payment of Service Tax on services categorized as "Erection, Commissioning and Installation." The Tribunal found that the appellant failed to provide adequate justification for the delay in payment, affirming the Commissioner's decision to impose the penalty and confirming the demand for the extended period. The appellant's request to invoke Section 80 to waive the penalty was rejected, as the circumstances did not warrant such relief. Case-Laws Service Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450160