Appellate Authority Partially Waives Penalty for Service Tax Non-Payment u/s 80 of Finance Act, 1994.

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....At least the appellate authority has exercised the discretion to some extent even though he could have waived the entire penalty under Section 80 of the Finance Act, 1994 which provides for complete waiver of penalty when there was a reasonable cause for failure on assessee’s part in non payment of Service Tax - Order of Commissioner (Appeals) confirmed - AT....