https://www.taxtmi.com/highlights?id=52834 Enhancement of penalty u/s 78 from 25% to 100% by the corrigendum order - WCS was highly litigated and lot of interpretation issues were there. Taking pragmatic view of the matter, it is found that there is no contumacious conduct on the part of the appellant and accordingly, the penalty under section 78 & section 77 is set aside - the corrigendum was issued beyond jurisdiction, and is a nonest in law. - AT en-us Wed, 08 Apr 2020 17:00:52 +0530 Wed, 08 Apr 2020 17:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52834 Enhancement of penalty u/s 78 from 25% to 100% by the corrigendum order - WCS was highly litigated and lot of interpretation issues were there. Taking pragmatic view of the matter, it is found that there is no contumacious conduct on the part of the appellant and accordingly, the penalty under section 78 & section 77 is set aside - the corrigendum was issued beyond jurisdiction, and is a nonest in law. - AT Highlights Service Tax Wed, 08 Apr 2020 17:00:52 +0530 https://www.taxtmi.com/highlights?id=52834