https://www.taxtmi.com/caselaws?id=208685 The judge upheld the dropping of penalty under section 78 of the Finance Act, 1994, as it was beyond the scope of the show-cause notice. Additionally, the reduction of penalty under section 77 from Rs. 6,000 to Rs. 3,000 was deemed appropriate within the legal limits. The Revenue's appeal was rejected, affirming the decision of the lower appellate authority. en-us Tue, 19 Oct 2010 00:00:00 +0530 Tue, 17 Jan 2012 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208685 The judge upheld the dropping of penalty under section 78 of the Finance Act, 1994, as it was beyond the scope of the show-cause notice. Additionally, the reduction of penalty under section 77 from Rs. 6,000 to Rs. 3,000 was deemed appropriate within the legal limits. The Revenue's appeal was rejected, affirming the decision of the lower appellate authority. Case-Laws Service Tax Tue, 19 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208685