https://www.taxtmi.com/caselaws?id=210014 The Commissioner (Appeals) reduced the penalty imposed on the respondent for not paying service tax on reimbursement of expenses under Sections 76 & 78 of the Finance Act, 1994, to Rs. 20,000. The Revenue appealed, citing lack of clarity as the Commissioner did not specify the section under which the penalty was reduced. Emphasizing the mandatory nature of penalties under Section 11AC, the court remanded the matter for a fresh decision, stressing the need for clear determination of the penalty section to ensure fairness in the proceedings. en-us Tue, 21 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210014 The Commissioner (Appeals) reduced the penalty imposed on the respondent for not paying service tax on reimbursement of expenses under Sections 76 & 78 of the Finance Act, 1994, to Rs. 20,000. The Revenue appealed, citing lack of clarity as the Commissioner did not specify the section under which the penalty was reduced. Emphasizing the mandatory nature of penalties under Section 11AC, the court remanded the matter for a fresh decision, stressing the need for clear determination of the penalty section to ensure fairness in the proceedings. Case-Laws Service Tax Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210014