https://www.taxtmi.com/caselaws?id=1444 The tribunal allowed the appeal in favor of the appellant, upholding the initial penalty of Rs. 2,000 imposed by the adjudicating authority for delayed payment of service tax. The tribunal set aside the enhanced penalty of Rs. 17,284 imposed by the Commissioner of Central Excise, considering the appellant's prompt payment of the service tax before the show cause notice and the bona fide manner in which the newly registered firm had acted. en-us Fri, 22 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1444 The tribunal allowed the appeal in favor of the appellant, upholding the initial penalty of Rs. 2,000 imposed by the adjudicating authority for delayed payment of service tax. The tribunal set aside the enhanced penalty of Rs. 17,284 imposed by the Commissioner of Central Excise, considering the appellant's prompt payment of the service tax before the show cause notice and the bona fide manner in which the newly registered firm had acted. Case-Laws Service Tax Fri, 22 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1444