https://www.taxtmi.com/caselaws?id=30017 Penalty enhancement under the Finance Act was challenged where service tax and interest had already been paid, and the appellant claimed a bona fide belief that the activity was exempt under Notification No. 3/99-ST. The Tribunal noted that the appellant had not effectively appeared before the Commissioner and that the explanation on exemption belief and penalty relief under Section 80 required reconsideration after proper hearing. The impugned order enhancing penalty under Sections 76 and 78 was set aside, and the matter was remanded for fresh decision after affording the appellant an opportunity of hearing. en-us Wed, 09 Jan 2008 00:00:00 +0530 Fri, 10 Oct 2008 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30017 Penalty enhancement under the Finance Act was challenged where service tax and interest had already been paid, and the appellant claimed a bona fide belief that the activity was exempt under Notification No. 3/99-ST. The Tribunal noted that the appellant had not effectively appeared before the Commissioner and that the explanation on exemption belief and penalty relief under Section 80 required reconsideration after proper hearing. The impugned order enhancing penalty under Sections 76 and 78 was set aside, and the matter was remanded for fresh decision after affording the appellant an opportunity of hearing. Case-Laws Service Tax Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30017