2005 (7) TMI 669

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The appellants are engaged in providing the 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sonable cause" within the meaning of this expression 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 reason .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X