https://www.taxtmi.com/caselaws?id=50493 Penalty for delay in filing a service tax return under Section 77 of the Finance Act, 1994 was treated as discretionary rather than automatic. The Tribunal followed its earlier view that Rs. 100 per day was not a compulsory minimum penalty and that the competent authority could waive penalty in appropriate cases. As the appellate authority had waived the penalty after considering the facts and circumstances, no interference was warranted and the waiver was upheld. en-us Fri, 02 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50493 Penalty for delay in filing a service tax return under Section 77 of the Finance Act, 1994 was treated as discretionary rather than automatic. The Tribunal followed its earlier view that Rs. 100 per day was not a compulsory minimum penalty and that the competent authority could waive penalty in appropriate cases. As the appellate authority had waived the penalty after considering the facts and circumstances, no interference was warranted and the waiver was upheld. Case-Laws Central Excise Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50493