https://www.taxtmi.com/caselaws?id=76694 Penalty under Section 78 of the Finance Act, 1994 was not restored because the lower appellate authority had already accepted reasonable cause for non-payment of service tax and extended protection under Section 80. Since the Revenue did not challenge the Section 80 finding and relied only on the existence of penalty provisions under Section 78, there was no basis to interfere with the deletion of penalty. The appeal was dismissed. en-us Fri, 14 May 2010 00:00:00 +0530 Mon, 01 Nov 2010 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76694 Penalty under Section 78 of the Finance Act, 1994 was not restored because the lower appellate authority had already accepted reasonable cause for non-payment of service tax and extended protection under Section 80. Since the Revenue did not challenge the Section 80 finding and relied only on the existence of penalty provisions under Section 78, there was no basis to interfere with the deletion of penalty. The appeal was dismissed. Case-Laws Service Tax Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76694