https://www.taxtmi.com/article/detailed?id=5762 Section 80 provides a non obstante reasonable cause defence that, if proved by the assessee, prevents imposition of penalties under the Act even when extended limitation under the demand proviso is invoked; the High Court held that attracting extended limitation does not preclude a Section 80 enquiry and that the non obstante clause must be given effect. A later legislative amendment narrowed Section 80's availability for certain historic service tax liabilities subject to specified payment conditions, reducing the scope of penalty relief. en-us Sat, 02 Aug 2014 09:28:44 +0530 Sat, 02 Aug 2014 09:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5762 Section 80 provides a non obstante reasonable cause defence that, if proved by the assessee, prevents imposition of penalties under the Act even when extended limitation under the demand proviso is invoked; the High Court held that attracting extended limitation does not preclude a Section 80 enquiry and that the non obstante clause must be given effect. A later legislative amendment narrowed Section 80's availability for certain historic service tax liabilities subject to specified payment conditions, reducing the scope of penalty relief. Articles Service Tax Sat, 02 Aug 2014 09:28:44 +0530 https://www.taxtmi.com/article/detailed?id=5762