https://www.taxtmi.com/caselaws?id=205695 The Tribunal allowed the Revenue's appeal, reinstating penalties imposed on M/s. Bhawani Enterprises for late payment of service tax and late filing of ST-3 returns. The High Court clarified that penalties cannot be reduced below the minimum prescribed limit and upheld the original penalties set by the adjudicating authority, overturning the Commissioner (Appeals) decision to reduce the penalties. The Tribunal's decision was based on ensuring the Revenue was not disadvantaged compared to the original penalty imposition, as Bhawani did not appeal the penalties. en-us Tue, 01 Feb 2011 00:00:00 +0530 Thu, 29 Dec 2011 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205695 The Tribunal allowed the Revenue's appeal, reinstating penalties imposed on M/s. Bhawani Enterprises for late payment of service tax and late filing of ST-3 returns. The High Court clarified that penalties cannot be reduced below the minimum prescribed limit and upheld the original penalties set by the adjudicating authority, overturning the Commissioner (Appeals) decision to reduce the penalties. The Tribunal's decision was based on ensuring the Revenue was not disadvantaged compared to the original penalty imposition, as Bhawani did not appeal the penalties. Case-Laws Service Tax Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205695