SHARVIN Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) The appellants filed this appeal challenging confirmation of demand of service tax and imposition of penalty.

(3.) IN these circumstances contention of the appellants is Section 80 of the Finance Act provides that notwithstanding anything contained in the provisions of Sections 76 and 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provision if the assessee proves that there was reasonable cause for the said failure.