https://www.taxtmi.com/caselaws?id=221288 The Tribunal upheld the decision to waive the penalty under section 76 of the Finance Act, 1994, as imposed by the ld. Commissioner (Appeals) in response to the Revenue's appeal. The Tribunal dismissed the cross-objection by the respondent assessee on valuation and taxability, finding no merit in the valuation issue and stating that the taxability issue was not entertainable at that stage. All proceedings were concluded, with the Tribunal addressing the issues raised by both parties. en-us Wed, 09 Jan 2013 00:00:00 +0530 Mon, 04 Mar 2013 11:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221288 The Tribunal upheld the decision to waive the penalty under section 76 of the Finance Act, 1994, as imposed by the ld. Commissioner (Appeals) in response to the Revenue's appeal. The Tribunal dismissed the cross-objection by the respondent assessee on valuation and taxability, finding no merit in the valuation issue and stating that the taxability issue was not entertainable at that stage. All proceedings were concluded, with the Tribunal addressing the issues raised by both parties. Case-Laws Service Tax Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221288