Penalty - there is a reasonable cause for non-payment of service ...
Appellant shows reasonable cause for non-payment; Section 80 of the Finance Act, 1994, waives penalty u/s 78.
November 30, 2018
Case Laws Service Tax AT
Penalty - there is a reasonable cause for non-payment of service tax by the Appellant and accordingly, the provision of Section 80 of the Finance Act, 1994 can be applied for waiver of penalty u/s 78
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