https://www.taxtmi.com/caselaws?id=325718 Penalties under sections 76, 77 and 78 of the Finance Act, 1994 were set aside because the appellant, an autonomous body, had acted under a bona fide belief that service tax was not payable and had not obtained registration on that basis. The record supported that explanation, including uncontroverted evidence from its office superintendent, and the service tax and interest were already discharged during the proceedings. Section 80 was held available as a legal ground before the appellate authority, so reasonable cause justified waiver of penalty. The impugned order was interfered with to the extent of penalty relief. en-us Tue, 22 Dec 2015 00:00:00 +0530 Sat, 01 Oct 2016 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325718 Penalties under sections 76, 77 and 78 of the Finance Act, 1994 were set aside because the appellant, an autonomous body, had acted under a bona fide belief that service tax was not payable and had not obtained registration on that basis. The record supported that explanation, including uncontroverted evidence from its office superintendent, and the service tax and interest were already discharged during the proceedings. Section 80 was held available as a legal ground before the appellate authority, so reasonable cause justified waiver of penalty. The impugned order was interfered with to the extent of penalty relief. Case-Laws Service Tax Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325718