https://www.taxtmi.com/caselaws?id=242186 Penalty under Sections 76, 77 and 78 of the Finance Act, 1994 is not leviable where the service tax and interest were paid before issuance of the show cause notice and the assessee shows reasonable cause for the lapse under Section 80. The text states that the default occurred in the initial period after outdoor catering service entered the service tax net, which was treated as reasonable cause. The tax demand with interest remained payable, but the penalty component was set aside. en-us Thu, 24 Oct 2013 00:00:00 +0530 Thu, 09 Jan 2014 09:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242186 Penalty under Sections 76, 77 and 78 of the Finance Act, 1994 is not leviable where the service tax and interest were paid before issuance of the show cause notice and the assessee shows reasonable cause for the lapse under Section 80. The text states that the default occurred in the initial period after outdoor catering service entered the service tax net, which was treated as reasonable cause. The tax demand with interest remained payable, but the penalty component was set aside. Case-Laws Service Tax Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242186