https://www.taxtmi.com/caselaws?id=201678 Penalty for delayed service tax payment and late filing of returns may be waived where the assessee demonstrates reasonable cause for non-compliance and discharges the tax with interest before issuance of the show cause notice. The record accepted that the delay occurred, but the explanation that the individual assessee was managing the work personally and had undergone surgery was treated as sufficient to satisfy the statutory relief condition. On that basis, the penal-relief provision was applied, the penalty proceedings were not sustained, and consequential relief followed. en-us Fri, 30 Oct 2009 00:00:00 +0530 Thu, 27 Jan 2011 23:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201678 Penalty for delayed service tax payment and late filing of returns may be waived where the assessee demonstrates reasonable cause for non-compliance and discharges the tax with interest before issuance of the show cause notice. The record accepted that the delay occurred, but the explanation that the individual assessee was managing the work personally and had undergone surgery was treated as sufficient to satisfy the statutory relief condition. On that basis, the penal-relief provision was applied, the penalty proceedings were not sustained, and consequential relief followed. Case-Laws Service Tax Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201678