https://www.taxtmi.com/caselaws?id=78270 The Commissioner (Appeals) allowed the appellant's claim for abatement under Notification No. 32/04-ST, vacated the demand of Rs. 72,028, and set aside the penalty under section 78 of the Act. The penalty under section 77 was upheld. The Tribunal remanded the matter back to the original authority for a fresh decision on liability and penalties, granting the appellant an opportunity to present its case. en-us Thu, 24 Dec 2009 00:00:00 +0530 Thu, 03 Feb 2011 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78270 The Commissioner (Appeals) allowed the appellant's claim for abatement under Notification No. 32/04-ST, vacated the demand of Rs. 72,028, and set aside the penalty under section 78 of the Act. The penalty under section 77 was upheld. The Tribunal remanded the matter back to the original authority for a fresh decision on liability and penalties, granting the appellant an opportunity to present its case. Case-Laws Service Tax Thu, 24 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78270