https://www.taxtmi.com/caselaws?id=23 Penalty under Sections 76 and 77 of the Finance Act could not be sustained where no show cause notice was shown to have been issued and no opportunity of hearing was afforded to the assessee. The authority also failed to examine the plea of sufficient cause under Section 80 for delayed filing of returns and delayed service tax payment after introduction of the levy. This omission violated the principles of natural justice, so the penalty order was set aside and the matter remanded for fresh decision after granting a reasonable opportunity to establish sufficient cause. en-us Mon, 31 Jan 2000 00:00:00 +0530 Tue, 01 Jul 2008 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23 Penalty under Sections 76 and 77 of the Finance Act could not be sustained where no show cause notice was shown to have been issued and no opportunity of hearing was afforded to the assessee. The authority also failed to examine the plea of sufficient cause under Section 80 for delayed filing of returns and delayed service tax payment after introduction of the levy. This omission violated the principles of natural justice, so the penalty order was set aside and the matter remanded for fresh decision after granting a reasonable opportunity to establish sufficient cause. Case-Laws Service Tax Mon, 31 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23