https://www.taxtmi.com/caselaws?id=280702 The appeal by the Revenue against the order-in-appeal concerning the enhancement of penalty on the respondent for denial of exemption as 'export of services' was dismissed. The tribunal found that the penalty imposed under section 78 of the Finance Act, 1994, at 15% of the tax dues, was appropriate as the respondent had discharged the tax liability and interest promptly. The tribunal questioned the necessity of issuing the show cause notice and concluded that the appeal for imposition of a full penalty could not be sustained. The cross-objection was disposed of accordingly. en-us Thu, 13 Jul 2017 00:00:00 +0530 Wed, 12 Jun 2019 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280702 The appeal by the Revenue against the order-in-appeal concerning the enhancement of penalty on the respondent for denial of exemption as 'export of services' was dismissed. The tribunal found that the penalty imposed under section 78 of the Finance Act, 1994, at 15% of the tax dues, was appropriate as the respondent had discharged the tax liability and interest promptly. The tribunal questioned the necessity of issuing the show cause notice and concluded that the appeal for imposition of a full penalty could not be sustained. The cross-objection was disposed of accordingly. Case-Laws Service Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280702