2015 (11) TMI 1557

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..... reasonable cause for non-payment of service tax within the stipulated time and extended the benefit of non-imposition of penalty under section 80 of the Act. Hence, penalty not to be imposed - decided against Revenue. - ST/50952/2015-ST [SM] - FINAL ORDER NO. 54054/2015 - Dated:- 17-11-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri B.B. Sharma, D.R. Presen .....

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..... 2. Heard the ld. Counsel for both sides and perused the records. 3. I find that the Commissioner (Appeals) has allowed this appeal of respondent and waived the penalty imposed under Section 77 and 78, by referring to Section 80 of the Finance Act, 1994. Since the Commissioner (Appeals) has discussed in his order that there is reasonable cause for non-payment of service tax within the sti .....

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