https://www.taxtmi.com/caselaws?id=215657 Penalty under section 78 of the Finance Act was not sustainable where the service tax demand was accepted and paid, and the delay was explained by confusion in the industry over classification and levy. On those facts, the failure to pay on time was not attributed to mala fide conduct, and reasonable cause was found for invoking section 80. The penalties were therefore set aside. en-us Wed, 13 Jun 2012 00:00:00 +0530 Mon, 17 Sep 2012 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215657 Penalty under section 78 of the Finance Act was not sustainable where the service tax demand was accepted and paid, and the delay was explained by confusion in the industry over classification and levy. On those facts, the failure to pay on time was not attributed to mala fide conduct, and reasonable cause was found for invoking section 80. The penalties were therefore set aside. Case-Laws Service Tax Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215657