2005 (7) TMI 669

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..... he taxable service of testing and calibration of measuring equipments. They defaulted payment of Service Tax for the period April 2002 to September 2003. For this default, the lower authorities have imposed penalty of ₹ 48,997/- on them under Section 76 of the Finance Act, 1994. The authorities have also imposed penalty of ₹ 1000/- under Section 77 of the said Act for the delay in fili .....

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..... pression used under Section 80 ibid, which reads as under : Penalty not to be imposed in certain cases. - Notwithstanding anything 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. Appell .....

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