https://www.taxtmi.com/caselaws?id=207743 The Tribunal upheld the lower appellate authority's decision to drop the penalty, ruling that there was no liability for the respondents to pay service tax from PLA or cash during the relevant period. Citing legal precedents, the Tribunal concluded that when no liability exists, a penalty is not applicable. Despite a penalty being imposed in the adjudication order, the Tribunal rejected the Revenue's appeal due to the lack of merit in their case and the minimal amount involved. en-us Tue, 15 Feb 2011 00:00:00 +0530 Fri, 04 Nov 2011 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207743 The Tribunal upheld the lower appellate authority's decision to drop the penalty, ruling that there was no liability for the respondents to pay service tax from PLA or cash during the relevant period. Citing legal precedents, the Tribunal concluded that when no liability exists, a penalty is not applicable. Despite a penalty being imposed in the adjudication order, the Tribunal rejected the Revenue's appeal due to the lack of merit in their case and the minimal amount involved. Case-Laws Service Tax Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207743