https://www.taxtmi.com/caselaws?id=298409 The Tribunal set aside the Commissioner's decision to impose a penalty under Section 76 of the Finance Act, 1994, on a Clearing and Forwarding Agent for delayed payment of Service Tax. The Commissioner's order, issued after the revision powers were abolished, lacked jurisdiction. The Tribunal ruled that any order passed by the Commissioner post the abolition of revision powers was invalid, leading to the appellant's appeal being allowed due to the lack of jurisdiction. en-us Wed, 07 Dec 2016 00:00:00 +0530 Mon, 01 Nov 2021 07:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298409 The Tribunal set aside the Commissioner's decision to impose a penalty under Section 76 of the Finance Act, 1994, on a Clearing and Forwarding Agent for delayed payment of Service Tax. The Commissioner's order, issued after the revision powers were abolished, lacked jurisdiction. The Tribunal ruled that any order passed by the Commissioner post the abolition of revision powers was invalid, leading to the appellant's appeal being allowed due to the lack of jurisdiction. Case-Laws Central Excise Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298409