https://www.taxtmi.com/caselaws?id=171920 The Tribunal found in favor of the appellants, providers of cell phone service, regarding penalties imposed under Section 78 of the Finance Act. The Tribunal held that the confusion surrounding the taxability of charges for SIM cards and activation constituted a reasonable cause for the failure to pay service tax on time. As a result, the penalties were set aside, allowing the appeals on this ground. en-us Tue, 28 Jun 2005 00:00:00 +0530 Mon, 10 Aug 2015 16:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171920 The Tribunal found in favor of the appellants, providers of cell phone service, regarding penalties imposed under Section 78 of the Finance Act. The Tribunal held that the confusion surrounding the taxability of charges for SIM cards and activation constituted a reasonable cause for the failure to pay service tax on time. As a result, the penalties were set aside, allowing the appeals on this ground. Case-Laws Service Tax Tue, 28 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171920