https://www.taxtmi.com/caselaws?id=254117 The Tribunal held that the extended period can be invoked even if penalties under Section 78 were waived for the appellant under Section 80 of the Finance Act, 1994. The decision emphasized the need to prove reasonable cause for failure and highlighted that Section 80 overrides Section 78 in certain situations. The appellant's appeal was rejected as they failed to demonstrate any confusion or reasonable cause for non-payment of service tax on Rent-a-Cab services. en-us Fri, 28 Nov 2014 00:00:00 +0530 Fri, 12 Dec 2014 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254117 The Tribunal held that the extended period can be invoked even if penalties under Section 78 were waived for the appellant under Section 80 of the Finance Act, 1994. The decision emphasized the need to prove reasonable cause for failure and highlighted that Section 80 overrides Section 78 in certain situations. The appellant's appeal was rejected as they failed to demonstrate any confusion or reasonable cause for non-payment of service tax on Rent-a-Cab services. Case-Laws Service Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254117