https://www.taxtmi.com/caselaws?id=4522 Penalty under Sections 76 and 77 was examined in light of the pre-16.06.2005 scope of the taxable service, where the relevant definition had applied to a commercial concern and was later substituted by "any person". Because the lower authority had not properly considered whether the pre-amendment delay in filing returns and paying service tax attracted penalty, the penalty order was set aside and the issue was remanded for fresh adjudication after hearing the assessee. en-us Fri, 07 Mar 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4522 Penalty under Sections 76 and 77 was examined in light of the pre-16.06.2005 scope of the taxable service, where the relevant definition had applied to a commercial concern and was later substituted by "any person". Because the lower authority had not properly considered whether the pre-amendment delay in filing returns and paying service tax attracted penalty, the penalty order was set aside and the issue was remanded for fresh adjudication after hearing the assessee. Case-Laws Service Tax Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4522