https://www.taxtmi.com/caselaws?id=416248 The Tribunal upheld the Respondent's appeal against the dropped demand under Rule 6 of the CCR, 2004, citing a circular exempting reversal for Restaurant Services. Additionally, the Tribunal dismissed the Revenue's appeal on the reduced penalty of 25%, agreeing with the Respondent's argument against penalty imposition on already paid amounts before the issuance of SCN. The Tribunal found the penalty imposition against established legal principles and upheld the first appellate authority's decision to delete the penalty imposition, disposing of the cross objection accordingly. en-us Fri, 27 Aug 2021 00:00:00 +0530 Fri, 24 Dec 2021 08:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416248 The Tribunal upheld the Respondent's appeal against the dropped demand under Rule 6 of the CCR, 2004, citing a circular exempting reversal for Restaurant Services. Additionally, the Tribunal dismissed the Revenue's appeal on the reduced penalty of 25%, agreeing with the Respondent's argument against penalty imposition on already paid amounts before the issuance of SCN. The Tribunal found the penalty imposition against established legal principles and upheld the first appellate authority's decision to delete the penalty imposition, disposing of the cross objection accordingly. Case-Laws Service Tax Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416248