https://www.taxtmi.com/caselaws?id=209987 The Tribunal found that the Commissioner's revision order during the pendency of the appeal was premature as the decision on Service Tax liability was pending. The matter was remanded for fresh adjudication, with the Tribunal granting stay, waiving pre-deposit, and sending the case back to the original adjudicating authority. The Tribunal emphasized the importance of proper adjudication and procedural adherence in tax matters, ensuring a fair process. The controversy over the applicability of penalty under Section 76 of the Finance Act, 1994 was intertwined with the premature revision order, indicating that a final decision on Service Tax liability would impact penalty imposition. en-us Tue, 14 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209987 The Tribunal found that the Commissioner's revision order during the pendency of the appeal was premature as the decision on Service Tax liability was pending. The matter was remanded for fresh adjudication, with the Tribunal granting stay, waiving pre-deposit, and sending the case back to the original adjudicating authority. The Tribunal emphasized the importance of proper adjudication and procedural adherence in tax matters, ensuring a fair process. The controversy over the applicability of penalty under Section 76 of the Finance Act, 1994 was intertwined with the premature revision order, indicating that a final decision on Service Tax liability would impact penalty imposition. Case-Laws Service Tax Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209987