https://www.taxtmi.com/caselaws?id=330039 The Tribunal dismissed the Department's appeal, upholding the Commissioner (Appeals)'s decision to invoke Section 80 of the Finance Act, 1994, due to the reasonable cause shown by the respondent. The penalty under Section 77 was deemed unsustainable, and the Tribunal supported the invocation of Section 80, ultimately disposing of the appeal in favor of the respondent. en-us Thu, 14 Jul 2016 00:00:00 +0530 Fri, 15 Jul 2016 23:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330039 The Tribunal dismissed the Department's appeal, upholding the Commissioner (Appeals)'s decision to invoke Section 80 of the Finance Act, 1994, due to the reasonable cause shown by the respondent. The penalty under Section 77 was deemed unsustainable, and the Tribunal supported the invocation of Section 80, ultimately disposing of the appeal in favor of the respondent. Case-Laws Service Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330039