https://www.taxtmi.com/caselaws?id=221254 Penalty under Section 78 was not restored where the original authority had already invoked Section 80 on a finding of reasonable cause and granted relief from Section 76 penalty. The assessee was treated as a small-time operator and an illiterate person unfamiliar with service tax law, and that factual finding was not challenged by the department. The appellate authority held that the same reasons supporting waiver of Section 76 penalty also justified relief from Section 78, and that the unchallenged Section 80 discretion had to be given effect. The departmental appeal therefore failed. en-us Fri, 24 Aug 2012 00:00:00 +0530 Fri, 01 Mar 2013 10:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221254 Penalty under Section 78 was not restored where the original authority had already invoked Section 80 on a finding of reasonable cause and granted relief from Section 76 penalty. The assessee was treated as a small-time operator and an illiterate person unfamiliar with service tax law, and that factual finding was not challenged by the department. The appellate authority held that the same reasons supporting waiver of Section 76 penalty also justified relief from Section 78, and that the unchallenged Section 80 discretion had to be given effect. The departmental appeal therefore failed. Case-Laws Service Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221254