https://www.taxtmi.com/caselaws?id=266574 The Tribunal set aside penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, by the Commissioner, citing lack of authority to revise the original order and legal principles of finality. The penalties under Section 84 were also annulled due to finality post the Commissioner's decision and lack of appeal by the Revenue. The Tribunal upheld the appellant's argument based on Notification No. 45/2010-S.T., exempting services related to electricity transmission before a specified date, leading to relief for the appellant and no tax liability. en-us Mon, 14 Oct 2013 00:00:00 +0530 Wed, 21 Oct 2015 12:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266574 The Tribunal set aside penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, by the Commissioner, citing lack of authority to revise the original order and legal principles of finality. The penalties under Section 84 were also annulled due to finality post the Commissioner's decision and lack of appeal by the Revenue. The Tribunal upheld the appellant's argument based on Notification No. 45/2010-S.T., exempting services related to electricity transmission before a specified date, leading to relief for the appellant and no tax liability. Case-Laws Service Tax Mon, 14 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266574