https://www.taxtmi.com/caselaws?id=259932 The Stay Application and Appeal were filed against an Order-in-Appeal that upheld a service tax demand but set aside the penalty under Section 78 of the Finance Act, 1994. The Commissioner waived the penalties imposed under Section 78, citing interpretational precedents, and partially allowed the appeal. The extended period under Section 73 was found inapplicable due to the lack of criteria for mandatory penalty under Section 78. The tribunal dispensed with pre-deposit and allowed the appeal, considering the trivial amount involved and absence of legal complexities, as the demand period was mostly time-barred. en-us Mon, 02 Mar 2015 00:00:00 +0530 Tue, 26 May 2015 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259932 The Stay Application and Appeal were filed against an Order-in-Appeal that upheld a service tax demand but set aside the penalty under Section 78 of the Finance Act, 1994. The Commissioner waived the penalties imposed under Section 78, citing interpretational precedents, and partially allowed the appeal. The extended period under Section 73 was found inapplicable due to the lack of criteria for mandatory penalty under Section 78. The tribunal dispensed with pre-deposit and allowed the appeal, considering the trivial amount involved and absence of legal complexities, as the demand period was mostly time-barred. Case-Laws Service Tax Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259932