https://www.taxtmi.com/caselaws?id=242608 Penalties under Sections 76, 77 and 78 of the Finance Act, 1994 were waived because the assessee established reasonable cause under Section 80. The assessee had registered as a service provider, paid service tax with interest before the show-cause notice, and explained that the delay arose from confusion over taxability during the initial period of levy. The record also showed that the dispute concerned the first year of applicability of service tax to the services rendered by a proprietary concern. On these facts, the waiver of penalty was sustained and the Revenue's challenge failed. en-us Wed, 20 Nov 2013 00:00:00 +0530 Sat, 18 Jan 2014 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242608 Penalties under Sections 76, 77 and 78 of the Finance Act, 1994 were waived because the assessee established reasonable cause under Section 80. The assessee had registered as a service provider, paid service tax with interest before the show-cause notice, and explained that the delay arose from confusion over taxability during the initial period of levy. The record also showed that the dispute concerned the first year of applicability of service tax to the services rendered by a proprietary concern. On these facts, the waiver of penalty was sustained and the Revenue's challenge failed. Case-Laws Service Tax Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242608