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    <title>2008 (1) TMI 85 - HIGH COURT OF PUNJAB &amp; HARYANA</title>
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    <description>The High Court dismissed the Department&#039;s appeal challenging the Tribunal&#039;s decision to allow the respondent&#039;s appeal regarding the assessment of service tax and penalty. The Court emphasized that only substantial questions of law arising from the Tribunal&#039;s order should be considered, and since the Department did not raise the argument about the show cause notice before the Tribunal, the appeal was dismissed for lack of grounds to entertain it.</description>
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      <description>The High Court dismissed the Department&#039;s appeal challenging the Tribunal&#039;s decision to allow the respondent&#039;s appeal regarding the assessment of service tax and penalty. The Court emphasized that only substantial questions of law arising from the Tribunal&#039;s order should be considered, and since the Department did not raise the argument about the show cause notice before the Tribunal, the appeal was dismissed for lack of grounds to entertain it.</description>
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