2013 (12) TMI 1433

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....both sides. 2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) set aside penalties imposed under Section 76 and 78 of the Finance Act, 1994. 3. The case of the Revenue is that there is a clear suppression of fact with intent to evade payment of tax and also Respondents paid the service tax late. Therefore, the respo....

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.... on the part of the Respondents to evade payment of service tax. 5. We find that Seciton80 of the Finance Act,1994 provides notwithstanding any contained in Sections 76,77 or 78 of the Act no penalty is imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was a reasonable cause of the said failure. 6. In the present case, the Responde....