https://www.taxtmi.com/caselaws?id=77771 Where an assessee had registered, paid service tax with delay, and the record showed no suppression or misstatement, Section 80 of the Finance Act, 1994 justified deletion of the separate penalty under Section 78. On the same facts, payment of tax and interest before the show cause notice, together with financial difficulty and the assessee's status as a small cable operator, warranted leniency and reduction of the penalty under Section 76 to Rs. 50,000. No sufficient ground was found to interfere with the penalty under Section 77, which was maintained. en-us Wed, 30 Sep 2009 00:00:00 +0530 Thu, 02 May 2013 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77771 Where an assessee had registered, paid service tax with delay, and the record showed no suppression or misstatement, Section 80 of the Finance Act, 1994 justified deletion of the separate penalty under Section 78. On the same facts, payment of tax and interest before the show cause notice, together with financial difficulty and the assessee's status as a small cable operator, warranted leniency and reduction of the penalty under Section 76 to Rs. 50,000. No sufficient ground was found to interfere with the penalty under Section 77, which was maintained. Case-Laws Service Tax Wed, 30 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77771