2016 (1) TMI 151

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..... nefit of Section 80 of the Finance Act to the assessee namely Mr. M. Madhusudhan, Proprietor, Manasaa Contractor, wherein it inter alia says that "Notwithstanding anything contained in the provisions of 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 th .....

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..... ter having examined the facts, I find that bonafides of the respondent are not in doubt. Had he been informed and known about the law, he was always willing to pay the liability of service tax; as soon as he came to know about his liability, he made the payment. The facts on record go in favour of the respondents and this is a situation where provisions of Section 80 of Finance Act 1994 would be a .....

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