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2009 (8) TMI 385

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....r>CESTAT, CHENNAI - AT (Judgement / Order / Decisions)<br>Dated:- 21-8-2009<br>ST/377 OF 2009 - 1057 OF 2009<br>Service Tax<br>MS. JYOTI BALASUNDARAM, VICE PRESIDENT V.V. Hariharan for the Appella....

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....s. The section is applicable to assessees who show reasonable cause for failure to pay service tax. The discretion to reduce penalty is available with the authorities below, as held by the Hon'ble Kar....

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