https://www.taxtmi.com/caselaws?id=260344 The judgment upheld the demand for service tax and interest while waiving penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, for a Multi System Operator (MSO) service provider. The appellant's lack of awareness and reasonable cause for non-payment were considered, leading to relief under Section 80, despite the invocation of the extended period for tax liability by the Assistant Commissioner. en-us Mon, 02 Mar 2015 00:00:00 +0530 Thu, 15 Jun 2017 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260344 The judgment upheld the demand for service tax and interest while waiving penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, for a Multi System Operator (MSO) service provider. The appellant's lack of awareness and reasonable cause for non-payment were considered, leading to relief under Section 80, despite the invocation of the extended period for tax liability by the Assistant Commissioner. Case-Laws Service Tax Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260344