https://www.taxtmi.com/article/detailed?id=5131 Section 80 permits waiver of penalties under Sections 76, 77 or 78 where the assessee proves reasonable cause, but tribunals apply an objective standard. In the cited catering-services matter the Tribunal found the statutory definition of outdoor caterer plain, held the appellant liable for service tax for the entire period, and rejected ignorance of law or confusion with sales tax as insufficient to establish reasonable cause for avoiding penalties. en-us Wed, 15 May 2013 12:30:37 +0530 Wed, 15 May 2013 12:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5131 Section 80 permits waiver of penalties under Sections 76, 77 or 78 where the assessee proves reasonable cause, but tribunals apply an objective standard. In the cited catering-services matter the Tribunal found the statutory definition of outdoor caterer plain, held the appellant liable for service tax for the entire period, and rejected ignorance of law or confusion with sales tax as insufficient to establish reasonable cause for avoiding penalties. Articles Service Tax Wed, 15 May 2013 12:30:37 +0530 https://www.taxtmi.com/article/detailed?id=5131