https://www.taxtmi.com/caselaws?id=75167 Penalty in a service tax matter could not be sustained where the appellate authority failed to consider the statutory discretion to waive penalty for bona fide default under Section 80 of the Finance Act, 1994. The order had proceeded on penal principles drawn from Section 11AC of the Central Excise Act, 1944 instead of the correct service tax framework, and the assessee was not given proper hearing on that basis. The penalty determination was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh decision under the applicable service tax provisions. en-us Fri, 10 Jul 2009 00:00:00 +0530 Sun, 28 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75167 Penalty in a service tax matter could not be sustained where the appellate authority failed to consider the statutory discretion to waive penalty for bona fide default under Section 80 of the Finance Act, 1994. The order had proceeded on penal principles drawn from Section 11AC of the Central Excise Act, 1944 instead of the correct service tax framework, and the assessee was not given proper hearing on that basis. The penalty determination was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh decision under the applicable service tax provisions. Case-Laws Service Tax Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75167