https://www.taxtmi.com/caselaws?id=221876 Section 80 relief was unavailable against penalty under Section 78 because the assessee had already been investigated and faced demand for the same activities, so ignorance of liability was not a reasonable cause. Non-collection of service tax from recipients was treated as irrelevant to the Section 80 enquiry, and an earlier order deleting penalty under Section 76 did not justify waiver of the separate Section 78 penalty. The precedent cited by the assessee was distinguished on facts. The impugned penalties and demand were upheld to the extent challenged, and the appeal was dismissed. en-us Fri, 15 Jun 2012 00:00:00 +0530 Wed, 03 Apr 2013 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221876 Section 80 relief was unavailable against penalty under Section 78 because the assessee had already been investigated and faced demand for the same activities, so ignorance of liability was not a reasonable cause. Non-collection of service tax from recipients was treated as irrelevant to the Section 80 enquiry, and an earlier order deleting penalty under Section 76 did not justify waiver of the separate Section 78 penalty. The precedent cited by the assessee was distinguished on facts. The impugned penalties and demand were upheld to the extent challenged, and the appeal was dismissed. Case-Laws Service Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221876