https://www.taxtmi.com/caselaws?id=2432 The Tribunal set aside the order enhancing penalties imposed under Service Tax by the Commissioner of Central Excise. The Commissioner (Appeals) had upheld the Service Tax but set aside the penalties due to the appellant's bona fide belief. Despite the Commissioner's subsequent review and enhancement of penalties, the Tribunal found the enhancement unsustainable as the original penalty imposition was already set aside and not challenged by the Revenue. Therefore, the Tribunal allowed the appeals, emphasizing that the revised penalties were not sustainable without an appeal against the initial order. en-us Fri, 07 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2432 The Tribunal set aside the order enhancing penalties imposed under Service Tax by the Commissioner of Central Excise. The Commissioner (Appeals) had upheld the Service Tax but set aside the penalties due to the appellant's bona fide belief. Despite the Commissioner's subsequent review and enhancement of penalties, the Tribunal found the enhancement unsustainable as the original penalty imposition was already set aside and not challenged by the Revenue. Therefore, the Tribunal allowed the appeals, emphasizing that the revised penalties were not sustainable without an appeal against the initial order. Case-Laws Service Tax Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2432