https://www.taxtmi.com/caselaws?id=79 For a newly registered assessee facing the initial application of service tax, the Tribunal held that the revisional enhancement of penalty for delayed filing and payment could not be sustained, particularly where the delays showed a progressive reduction and earlier lenient Tribunal decisions applied. The enhanced penalty imposed in revision was set aside. The original penalty order of the Deputy Commissioner was not challenged separately and therefore remained undisturbed. en-us Fri, 07 Jun 2002 00:00:00 +0530 Thu, 03 Jul 2008 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79 For a newly registered assessee facing the initial application of service tax, the Tribunal held that the revisional enhancement of penalty for delayed filing and payment could not be sustained, particularly where the delays showed a progressive reduction and earlier lenient Tribunal decisions applied. The enhanced penalty imposed in revision was set aside. The original penalty order of the Deputy Commissioner was not challenged separately and therefore remained undisturbed. Case-Laws Service Tax Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79