Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 20 - AT - Service TaxWaiver of penalty u/s 80 - According to the revenue, for no good reason section 80 of the Finance Act, 1994 is invokable in this case to waive penalties. Held that: Section 80 of the Finance Act, 1994 has two elements to satisfy before grant of relief under that section. The first element is that there should be cause to envoke that section. Secondly the cause should be reasonable one. Unless a speaking order is passed to show that the cause stated if any, is abled by good reason, section 80 does not operate. The appeal order is crptic without bringing out the reasons for invoking that reason. If reason is not clearly brought out, that fails to meet the test of reasonableness. Unless the cause is reasonable, the Appellate order is bound to be set aside. – matter is remanded back
|