https://www.taxtmi.com/caselaws?id=413130 The Tribunal remanded both appeals to the Original Authority for fresh adjudication in line with a previous decision for a subsequent period. The first appeal challenged the valuation for service tax on renting of immovable property service, while the second appeal by the Revenue related to non-imposition of penalty under Section 76 of the Finance Act, 1994, due to discrepancies in service tax collection process. The Tribunal emphasized the mutual understanding between the parties as evidenced in an order-in-original for the subsequent period and opted for re-adjudication without imposing a penalty. en-us Thu, 23 Sep 2021 00:00:00 +0530 Tue, 05 Oct 2021 08:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413130 The Tribunal remanded both appeals to the Original Authority for fresh adjudication in line with a previous decision for a subsequent period. The first appeal challenged the valuation for service tax on renting of immovable property service, while the second appeal by the Revenue related to non-imposition of penalty under Section 76 of the Finance Act, 1994, due to discrepancies in service tax collection process. The Tribunal emphasized the mutual understanding between the parties as evidenced in an order-in-original for the subsequent period and opted for re-adjudication without imposing a penalty. Case-Laws Service Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413130