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2010 (1) TMI 606 - AT - Service TaxPenalty – Suppression of value of taxable service –commissioner impose penalty under section 76 and 78 - no further evidence which has been produced to prove collusion or fraud to attract sections 76 and 78 and at the same time, the provisions of section 80 of the Finance Act, 1994 can be invoked in this case, for non-imposition of penalty under sections 76 and 78 – Appeal allowed What is reasonable cause? The Supreme Court in Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh - (1978 -TMI - 39996 - SUPREME Court) held that - it is well-settled law that ‘reasonable cause’ can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence acting under normal circumstances without negligence or inaction or want of bona fide.
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