https://www.taxtmi.com/caselaws?id=263965 The appellant successfully appealed against penalties imposed under Sections 76, 77, and 78 of the Finance Act 1994, following the introduction of Section 80(2) of the same Act. The Tribunal ruled in favor of the appellant, noting that the appellant had a valid reason for non-payment of taxes before the introduction of Section 80(2), relating to a dispute on the chargeability of service tax on 'Renting of Immovable Property.' The appellant's proactive engagement with the tax department in 2008 regarding the tax levy issue was considered a reasonable cause for non-payment, leading to the waiver of penalties under Section 80. en-us Fri, 20 Mar 2015 00:00:00 +0530 Tue, 12 Jan 2016 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263965 The appellant successfully appealed against penalties imposed under Sections 76, 77, and 78 of the Finance Act 1994, following the introduction of Section 80(2) of the same Act. The Tribunal ruled in favor of the appellant, noting that the appellant had a valid reason for non-payment of taxes before the introduction of Section 80(2), relating to a dispute on the chargeability of service tax on 'Renting of Immovable Property.' The appellant's proactive engagement with the tax department in 2008 regarding the tax levy issue was considered a reasonable cause for non-payment, leading to the waiver of penalties under Section 80. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263965