https://www.taxtmi.com/caselaws?id=263494 Penalty under Section 78 of the Finance Act, 1994 was waived because non-payment of service tax and non-filing of returns were traced to a consultant's fraud, with no evidence of collusion, wilful misstatement, suppression of facts or intent to evade by the assessee. On the same factual foundation, reasonable cause under Section 80 justified relief from penalty, and the penalty under Section 77 was reduced. The material also showed that criminal action was taken against the consultant and the assessee was not named in the FIR, supporting the conclusion that the default was not attributable to deliberate evasion by the assessee. en-us Fri, 12 Jun 2015 00:00:00 +0530 Thu, 14 Jan 2016 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263494 Penalty under Section 78 of the Finance Act, 1994 was waived because non-payment of service tax and non-filing of returns were traced to a consultant's fraud, with no evidence of collusion, wilful misstatement, suppression of facts or intent to evade by the assessee. On the same factual foundation, reasonable cause under Section 80 justified relief from penalty, and the penalty under Section 77 was reduced. The material also showed that criminal action was taken against the consultant and the assessee was not named in the FIR, supporting the conclusion that the default was not attributable to deliberate evasion by the assessee. Case-Laws Service Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263494