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of <h1>CESTAT directs consideration of penalty waiver & leniency request under Finance Act 1994.</h1> <h3>MAA SHAKTI PARTY Versus COMMISSIONER OF SERVICE TAX, AHMEDABAD</h3> MAA SHAKTI PARTY Versus COMMISSIONER OF SERVICE TAX, AHMEDABAD - 2009 (14) S.T.R. 89 (Tri. - Ahmd.) The Appellate Tribunal CESTAT, Ahmedabad directed the original authority to consider the request for waiver of penalties under Sections 76, 77, and 78 of the Finance Act, 1994, along with the request for leniency under Section 80. The case was remanded for re-calculation of taxable value and payments made by the appellants. Stay applications and appeals were disposed of accordingly.
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