https://www.taxtmi.com/highlights?id=16522 At least the appellate authority has exercised the discretion to some extent even though he could have waived the entire penalty under Section 80 of the Finance Act, 1994 which provides for complete waiver of penalty when there was a reasonable cause for failure on assessee’s part in non payment of Service Tax - Order of Commissioner (Appeals) confirmed - AT en-us Tue, 24 Dec 2013 10:13:35 +0530 Tue, 24 Dec 2013 10:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16522 At least the appellate authority has exercised the discretion to some extent even though he could have waived the entire penalty under Section 80 of the Finance Act, 1994 which provides for complete waiver of penalty when there was a reasonable cause for failure on assessee’s part in non payment of Service Tax - Order of Commissioner (Appeals) confirmed - AT Highlights Service Tax Tue, 24 Dec 2013 10:13:35 +0530 https://www.taxtmi.com/highlights?id=16522