https://www.taxtmi.com/caselaws?id=76731 Service tax liability and penalty under the Finance Act, 1994 were directed to be reconsidered on merits by the Commissioner (Appeals), and the appeal was remanded without insisting on any pre-deposit of penalty. The operative effect was that the appellate authority had to decide the matter substantively rather than treating pre-deposit as a barrier to adjudication. en-us Mon, 29 Mar 2010 00:00:00 +0530 Fri, 29 Oct 2010 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76731 Service tax liability and penalty under the Finance Act, 1994 were directed to be reconsidered on merits by the Commissioner (Appeals), and the appeal was remanded without insisting on any pre-deposit of penalty. The operative effect was that the appellate authority had to decide the matter substantively rather than treating pre-deposit as a barrier to adjudication. Case-Laws Service Tax Mon, 29 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76731