TMI Blog2015 (7) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was reasonable cause for such failure. Thus the primary duty is on the assessee to establish reasonable cause for failure. What would constitute reasonable failure in a given case would essentially be a question of fact. The Revenue authorities as well as the Tribunal concurrently came to the conclusion that the assessee failed to offer any such reasonable cause. In particular, as noted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties when duty and interest was voluntarily paid before the issuance of notice and adjudication in this case? 2. Whether the Tribunal and adjudicating authorities were right in imposing any penalties in this case? 3. Whether this was a fit case for granting waiver of penalties u/s 80 of the Act? 4. Whether the Tribunal could have ignored their own settled orders and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te about the duty liability with respect to the business auxiliary service provided by the assessee. It was further held that the Service Tax was actually recovered from the service recipient in the invoices, however, while filing the returns for the relevant period, assessee had shown Service Tax payment on these services as nil. The Tribunal therefore, held that the assessee could not show reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing contained in the provisions of Section 76, Section 77, Section 78 or Section 79, 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. 4. It can thus be seen that even if the provisions of Sections 76, 77 and 78 of the Act are otherwise applicable, no penalty would be imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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