https://www.taxtmi.com/caselaws?id=382168 The appeal challenged the Commissioner (Appeals) order on penalty determination at 25% of service tax demand under Section 78 of the Finance Act, 1994. The court emphasized adherence to statutory timelines for paying reduced penalties, ruling that any extension beyond the specified period is legally unsustainable. The imposition of penalty was set aside in a related appeal, rendering the current appeal moot and leading to its dismissal. en-us Tue, 25 Jun 2019 00:00:00 +0530 Thu, 27 Jun 2019 07:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382168 The appeal challenged the Commissioner (Appeals) order on penalty determination at 25% of service tax demand under Section 78 of the Finance Act, 1994. The court emphasized adherence to statutory timelines for paying reduced penalties, ruling that any extension beyond the specified period is legally unsustainable. The imposition of penalty was set aside in a related appeal, rendering the current appeal moot and leading to its dismissal. Case-Laws Service Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382168