https://www.taxtmi.com/caselaws?id=32874 Reasonable cause for delayed payment of service tax can defeat penalty under the Finance Act, 1994 where the assessee proves sufficient explanation for the default. The assessee cited shifting of office premises and personal difficulty, and the record was treated as showing reasonable cause within the protective scope of section 80, under which no penalty is imposable when such cause is established. Applying that settled principle, the enhanced penalty under section 76 was not sustainable and was set aside. en-us Fri, 10 Oct 2008 00:00:00 +0530 Tue, 07 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32874 Reasonable cause for delayed payment of service tax can defeat penalty under the Finance Act, 1994 where the assessee proves sufficient explanation for the default. The assessee cited shifting of office premises and personal difficulty, and the record was treated as showing reasonable cause within the protective scope of section 80, under which no penalty is imposable when such cause is established. Applying that settled principle, the enhanced penalty under section 76 was not sustainable and was set aside. Case-Laws Service Tax Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32874