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2016 (5) TMI 190 - SC ORDERWaiver of penalty u/s 80 - service tax - Whether Section 80 of the Finance Act, 1994 envisages only a complete waiver of penalty once reasonable cause of failure is established by the assessee or whether the provision can also be applied to a level below the minimum penalties specified under Section 76 and 78 of the Finance Act, 1994. Held that:- by following the judgment of this court in the case of Union of India and Others v. Dharamendra Textile Processors and Others [2008 (9) TMI 52 - SUPREME COURT], the appeal is allowed and the impugned order of the High Court [2007 (8) TMI 197 - HIGH COURT, BOMBAY] is set aside. - Decided in favour of revenue
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