2008 (3) TMI 92

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....mpugned order whereby, in the review order, the Commissioner of Service Tax held that the respondents has sufficient reasonable ground for invoking provisions of Section 80 of Finance Act. Hence, it is a case of non-imposition of penalty. 3. Brief facts of the case are that the respondents are providing management consultancy.  Show cause notice was issued for imposition of penalty. The ad....

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....at the expression "reasonable cause" would appear to mean something which is reasonable to a man or ordinary care or prudence. These observations were made while considering the provisions of Section 80 of the Finance Act.  In view of this contention of Revenue that reasonable cause means which is beyond the control of assessee has no merit. In the present case there was clerical mistake only....