The Service Tax : Statutory Provisions, 1994
80. PENALTY NOT TO BE IMPOSED IN CERTAIN CASES.
Notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for the said failure.
The Service Tax : Statutory Provisions, 1994
