2007 (12) TMI 180

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..... uded in the service tax net with effect from 10-9-2004 – but there was no reasonable cause for the delay after the initial period, therefore, some penalty was definitely required to be retained – appeal partly allowed - ST/477/2008 - 82/2008-SM(BR)(PB), - Dated:- 20-12-2007 - Ms. Jyoti Balasundaram, Vice-President Shri B.S. Suhag, DR, for the Appellant. None, for the Respondent. [ .....

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..... has held that the assessees had explained that there was a reasonable cause for the delay in payment of service tax. It is already settled that the provisions of Section 80 will have overriding effect over the provisions of Section 76 of the Finance Act. Therefore, no ground has been made out by the Revenue for enhancement of the penalty to the amount as imposed originally by the adjudicating aut .....

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