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of <h1>Appellate Tribunal reduces penalty on Tour Operator, overturning Commissioner's decision.</h1> <h3>VIVEK MUKUND MODHE Versus COMMISSIONER OF CENTRAL EXCISE, NASIK</h3> The Appellate Tribunal CESTAT, Mumbai overturned the Order-in-Revision by the Commissioner of Central Excise, reducing the penalty imposed on a Tour ... Penalty(Service tax) - Appeal filed by appellant against revision order of Commissioner though which enhanced the penalty amount without considering that appellant pay its liability as per direction and surrendered our registration - Tribunal set aside revision order The Appellate Tribunal CESTAT, Mumbai overturned the Order-in-Revision by the Commissioner of Central Excise, reducing the penalty imposed on a Tour Operator from Rs. 17,127 to Rs. 1000. The appellant had already paid the tax and penalty for delay in tax payment and filing returns. The Tribunal found no grounds for the penalty enhancement and allowed the appeal.
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