https://www.taxtmi.com/caselaws?id=4011 Penalty for non-payment of service tax under Sections 76 and 77 of the Finance Act, 1994 was held liable to be waived under Section 80 because the appellant had paid the entire tax liability with interest before issuance of the show-cause notice. On those facts, the delay was treated as not warranting penal consequences, and the statutory reasonable-cause provision was applied. The penalty confirmed by the lower authority was therefore found unsustainable and was set aside, with relief granted to the appellant. en-us Fri, 11 Jan 2008 00:00:00 +0530 Thu, 15 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4011 Penalty for non-payment of service tax under Sections 76 and 77 of the Finance Act, 1994 was held liable to be waived under Section 80 because the appellant had paid the entire tax liability with interest before issuance of the show-cause notice. On those facts, the delay was treated as not warranting penal consequences, and the statutory reasonable-cause provision was applied. The penalty confirmed by the lower authority was therefore found unsustainable and was set aside, with relief granted to the appellant. Case-Laws Service Tax Fri, 11 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4011