https://www.taxtmi.com/caselaws?id=201341 The Appellate Tribunal CESTAT, Ahmedabad set aside penalties under Sections 76 and 78 of the Finance Act, 1994 but upheld the penalty under Section 77 for contravention of various provisions. The Tribunal invoked the lenient view under Section 80 of the Finance Act, 1994, considering the appellant's prompt registration upon becoming aware of the liability for service tax. The appeal was allowed with certain penalties waived due to the appellant's reasonable cause for the failure to obtain registration and pay service tax. en-us Fri, 23 Jul 2010 00:00:00 +0530 Wed, 21 Dec 2011 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201341 The Appellate Tribunal CESTAT, Ahmedabad set aside penalties under Sections 76 and 78 of the Finance Act, 1994 but upheld the penalty under Section 77 for contravention of various provisions. The Tribunal invoked the lenient view under Section 80 of the Finance Act, 1994, considering the appellant's prompt registration upon becoming aware of the liability for service tax. The appeal was allowed with certain penalties waived due to the appellant's reasonable cause for the failure to obtain registration and pay service tax. Case-Laws Service Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201341