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TMI Blog2019 (3) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... ance, that there was reasonable cause on the part of the appellant for non-discharge of the tax liability - penalty set aside by invoking section 80 - appeal allowed - decided in favor of appellant. - Appeal No. ST/205/2012 - Final Order No. 40505/2019 - Dated:- 18-3-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. D. Naveena, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) vide the impugned order dated 30.12.2011 set aside the demand of service tax on reimbursable expenses, set aside the demand of service tax on the amount received from other CHAs prior to 16.5.2008 and upheld the demand under that category with effect from 16.5.2008 along with interest and also the equal penalty imposed under section 78 of the Act. The Commissioner (Appeals) directed the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e merit in the assertion of the ld. counsel for the appellant with regard to the prayer for setting aside the penalty. There was indeed considerable confusion on the issue and which had also resulted in litigation. In this circumstance, we hold that there was reasonable cause on the part of the appellant for non-discharge of the tax liability. Accordingly, there is a case for invocation of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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