https://www.taxtmi.com/caselaws?id=265780 The Revenue's appeal against the dismissal of their appeal by the Commissioner (Appeals) due to being belatedly filed was accepted as it was filed within the prescribed limitation period. The respondent had paid the service tax, interest, and penalty, but the Revenue disputed the concessional penalty imposed. The Tribunal upheld the appeal on the limitation issue but disagreed on imposing a penalty under section 77 or enhancing it under section 78, leading to the dismissal of the appeal due to lack of questionable conduct by the respondent and failure to meet pecuniary grounds for appeal. en-us Wed, 30 Sep 2015 00:00:00 +0530 Thu, 15 Oct 2015 06:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265780 The Revenue's appeal against the dismissal of their appeal by the Commissioner (Appeals) due to being belatedly filed was accepted as it was filed within the prescribed limitation period. The respondent had paid the service tax, interest, and penalty, but the Revenue disputed the concessional penalty imposed. The Tribunal upheld the appeal on the limitation issue but disagreed on imposing a penalty under section 77 or enhancing it under section 78, leading to the dismissal of the appeal due to lack of questionable conduct by the respondent and failure to meet pecuniary grounds for appeal. Case-Laws Service Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265780