https://www.taxtmi.com/caselaws?id=35466 Penalties under Sections 76 and 77 of the Finance Act, 1994 were treated as unsustainable where the assessee, a State Government organisation, had already paid the service tax with interest, no corroborative evidence showed intent to evade, and the findings indicated absence of mens rea. Section 80 was applied to recognise reasonable cause for the failure, and the Revenue did not effectively dispute those factual findings. The result was that penalty relief was maintained and the Revenue's challenge failed. en-us Wed, 15 Apr 2009 00:00:00 +0530 Mon, 08 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35466 Penalties under Sections 76 and 77 of the Finance Act, 1994 were treated as unsustainable where the assessee, a State Government organisation, had already paid the service tax with interest, no corroborative evidence showed intent to evade, and the findings indicated absence of mens rea. Section 80 was applied to recognise reasonable cause for the failure, and the Revenue did not effectively dispute those factual findings. The result was that penalty relief was maintained and the Revenue's challenge failed. Case-Laws Service Tax Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35466