Appellant's Delayed Tax Payment Penalty Reconsidered Due to Reasonable Cause and No Intent to Evade, per Section 80.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Penalty - Delayed payment of service tax - The conduct of the appellant in paying up service tax and interest, and the categoric finding of the Commissioner that there is no intention to evade tax, persuades us to hold that appellant has established reasonable cause for invoking Section 80 of the Act ibid.....