https://www.taxtmi.com/caselaws?id=4223 Revisional enhancement of penalty under Section 84 of the Finance Act, 1994 was not invalid merely because the Commissioner exercised power where the show-cause notice had already proposed penalty; the challenge on want of notice therefore failed. However, the enhanced penalty under Section 76 was set aside because the levy was newly introduced, the service tax and interest had been paid before the relevant cut-off, the applicable 2004 scheme protected compliant defaulters from penal consequences, and the assessee established reasonable cause. The result was that the penalty enhancement could not be sustained on the facts. en-us Mon, 07 Jan 2008 00:00:00 +0530 Mon, 21 Apr 2014 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4223 Revisional enhancement of penalty under Section 84 of the Finance Act, 1994 was not invalid merely because the Commissioner exercised power where the show-cause notice had already proposed penalty; the challenge on want of notice therefore failed. However, the enhanced penalty under Section 76 was set aside because the levy was newly introduced, the service tax and interest had been paid before the relevant cut-off, the applicable 2004 scheme protected compliant defaulters from penal consequences, and the assessee established reasonable cause. The result was that the penalty enhancement could not be sustained on the facts. Case-Laws Service Tax Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4223