https://www.taxtmi.com/caselaws?id=76365 Where the assessee demonstrates reasonable cause for failure to pay service tax and file returns, section 80 of the Finance Act, 1994 permits waiver of penalties otherwise leviable under sections 76, 77 and 78. The respondent had already paid the tax demand with interest and relied on ignorance of law, lack of education, and surrounding circumstances as justification for the default. Those facts were treated as sufficient to attract statutory leniency, so the waiver of penalty was upheld and the Department's challenge failed. en-us Tue, 28 Apr 2009 00:00:00 +0530 Wed, 17 Apr 2013 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76365 Where the assessee demonstrates reasonable cause for failure to pay service tax and file returns, section 80 of the Finance Act, 1994 permits waiver of penalties otherwise leviable under sections 76, 77 and 78. The respondent had already paid the tax demand with interest and relied on ignorance of law, lack of education, and surrounding circumstances as justification for the default. Those facts were treated as sufficient to attract statutory leniency, so the waiver of penalty was upheld and the Department's challenge failed. Case-Laws Service Tax Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76365