https://www.taxtmi.com/caselaws?id=76366 Penalty waiver under section 80 of the Finance Act, 1994 was unavailable because service tax demand had been confirmed by invoking the extended period on the basis of suppression of taxable service, and that finding was not challenged. On that footing, reasonable cause protection could not be invoked. The penalty had already been substantially reduced by the lower appellate authority, and no further ground for interference was shown. The appeal therefore failed and the Revenue's position was upheld. en-us Fri, 05 Jun 2009 00:00:00 +0530 Wed, 17 Apr 2013 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76366 Penalty waiver under section 80 of the Finance Act, 1994 was unavailable because service tax demand had been confirmed by invoking the extended period on the basis of suppression of taxable service, and that finding was not challenged. On that footing, reasonable cause protection could not be invoked. The penalty had already been substantially reduced by the lower appellate authority, and no further ground for interference was shown. The appeal therefore failed and the Revenue's position was upheld. Case-Laws Service Tax Fri, 05 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76366