https://www.taxtmi.com/caselaws?id=130 The Tribunal set aside the impugned orders and remanded the cases to the original authorities for re-decision, emphasizing the interpretation that the minimum penalty under Section 76 of the Finance Act, 1994, is Rs. 100/- and not per day. It affirmed the discretionary power of adjudicating authorities under Section 80, except for penalties under Section 75A, which must be imposed without discretion. The Tribunal clarified that Section 76 applies even if service tax is paid after a delay. The original authorities are instructed to provide appellants a reasonable opportunity for a hearing before making a new decision. Appeals were allowed by remand. en-us Fri, 06 Feb 2004 00:00:00 +0530 Thu, 27 Jun 2024 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=130 The Tribunal set aside the impugned orders and remanded the cases to the original authorities for re-decision, emphasizing the interpretation that the minimum penalty under Section 76 of the Finance Act, 1994, is Rs. 100/- and not per day. It affirmed the discretionary power of adjudicating authorities under Section 80, except for penalties under Section 75A, which must be imposed without discretion. The Tribunal clarified that Section 76 applies even if service tax is paid after a delay. The original authorities are instructed to provide appellants a reasonable opportunity for a hearing before making a new decision. Appeals were allowed by remand. Case-Laws Service Tax Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=130