https://www.taxtmi.com/caselaws?id=4222 Section 80 of the Finance Act, 1994 protected an assessee from penalty under Sections 76, 77 and 78 where reasonable cause was shown for non-payment of service tax. The text explains that service tax had been paid with interest and that the assessee's bona fide belief that mandap keeper service for marriage-related functions was not taxable earlier constituted reasonable cause. As the explanation later brought social functions, including marriages, within the scope of mandap keeper service, the statutory penalty bar applied and the penalty was not sustainable. en-us Tue, 15 Jan 2008 00:00:00 +0530 Tue, 25 Mar 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4222 Section 80 of the Finance Act, 1994 protected an assessee from penalty under Sections 76, 77 and 78 where reasonable cause was shown for non-payment of service tax. The text explains that service tax had been paid with interest and that the assessee's bona fide belief that mandap keeper service for marriage-related functions was not taxable earlier constituted reasonable cause. As the explanation later brought social functions, including marriages, within the scope of mandap keeper service, the statutory penalty bar applied and the penalty was not sustainable. Case-Laws Service Tax Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4222