https://www.taxtmi.com/caselaws?id=756 Service tax penalty was held unsustainable where the tax with interest had been paid before issuance of the show cause notice and the assessee established reasonable cause for the delay. The Tribunal applied Section 80 of the Finance Act, 1994 and held that, once reasonable cause is shown, penalty is not exigible for violations under Sections 76, 77 and 78. It distinguished cases where payment was made only after notice or adjudication and accepted the assessee's software-related difficulty as sufficient explanation. Penalty was therefore set aside. en-us Tue, 23 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756 Service tax penalty was held unsustainable where the tax with interest had been paid before issuance of the show cause notice and the assessee established reasonable cause for the delay. The Tribunal applied Section 80 of the Finance Act, 1994 and held that, once reasonable cause is shown, penalty is not exigible for violations under Sections 76, 77 and 78. It distinguished cases where payment was made only after notice or adjudication and accepted the assessee's software-related difficulty as sufficient explanation. Penalty was therefore set aside. Case-Laws Service Tax Tue, 23 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756