https://www.taxtmi.com/caselaws?id=31313 Penalty under Sections 76 and 78 of the Finance Act, 1994 was held unsustainable where the original authority had accepted reasonable cause for delayed service tax payment and declined penalty. The revisional authority could not enhance the penalty merely because the tax had been paid belatedly, particularly when payment was made before issuance of the show cause notice under the Amnesty Scheme. The principle applied was that a finding of reasonable cause supports relief from penalty, and that such a concluded order should not be revised to impose a heavier penalty on the same facts. en-us Mon, 28 Jul 2008 00:00:00 +0530 Fri, 02 Jan 2009 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31313 Penalty under Sections 76 and 78 of the Finance Act, 1994 was held unsustainable where the original authority had accepted reasonable cause for delayed service tax payment and declined penalty. The revisional authority could not enhance the penalty merely because the tax had been paid belatedly, particularly when payment was made before issuance of the show cause notice under the Amnesty Scheme. The principle applied was that a finding of reasonable cause supports relief from penalty, and that such a concluded order should not be revised to impose a heavier penalty on the same facts. Case-Laws Service Tax Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31313