https://www.taxtmi.com/caselaws?id=78569 The Department appealed against the Commissioner (Appeals) order on penalty imposition for non-payment of service tax before investigation. The Commissioner (Appeals) set aside penalties imposed by the original authority, stating service tax was paid before the show-cause notice. The Department disagreed, citing a High Court judgment. The Technical Member found the Commissioner (Appeals)'s reasoning unjustified but noted the relevance of the respondent's arguments on separate penalties and section 80 of the Finance Act. The decision remanded the matter for a fresh review, allowing both parties to present their case adequately. The appeal was allowed for reconsideration by the Commissioner (Appeals). en-us Wed, 28 Apr 2010 00:00:00 +0530 Sat, 25 Dec 2010 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78569 The Department appealed against the Commissioner (Appeals) order on penalty imposition for non-payment of service tax before investigation. The Commissioner (Appeals) set aside penalties imposed by the original authority, stating service tax was paid before the show-cause notice. The Department disagreed, citing a High Court judgment. The Technical Member found the Commissioner (Appeals)'s reasoning unjustified but noted the relevance of the respondent's arguments on separate penalties and section 80 of the Finance Act. The decision remanded the matter for a fresh review, allowing both parties to present their case adequately. The appeal was allowed for reconsideration by the Commissioner (Appeals). Case-Laws Service Tax Wed, 28 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78569