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2015 (9) TMI 985 - HC - Service TaxPenalty u/s 76 & 78 - Benefit of Section 80 - waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - Held that:- Section 80 opens with a non-obstante clause saying that notwithstanding anything contained in Section 76, Section 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure. - words “or Section 78” were introduced into Section 80 by the Finance Act of 2004, to exclude Section 79 from the net of Section 80. Therefore, once the assessee proves that there was reasonable cause for the failure. Section 80 starts to operate, insulating the imposition of any other penalties under Section 76, Section 77 or Section 78 of the Act. Insofar as the appellant is concerned, this is inexcusably applicable in law - appeal is eligible to succeed. - Decided in favour of assessee.
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