https://www.taxtmi.com/caselaws?id=30215 Penalties under Sections 76 and 77 of the Finance Act were examined in light of the 16.6.2005 amendment replacing "commercial concern" with "any person". The dispute related to late filing of returns and late payment of service tax for the period April 2005 to September 2005, and whether default could be treated as established for the pre-amendment period. As the lower authority had not considered this aspect and the appellant had not been given a proper opportunity to explain the position, the penalty order was set aside and the matter was remanded for fresh decision on penalty after hearing the appellant. en-us Fri, 07 Mar 2008 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30215 Penalties under Sections 76 and 77 of the Finance Act were examined in light of the 16.6.2005 amendment replacing "commercial concern" with "any person". The dispute related to late filing of returns and late payment of service tax for the period April 2005 to September 2005, and whether default could be treated as established for the pre-amendment period. As the lower authority had not considered this aspect and the appellant had not been given a proper opportunity to explain the position, the penalty order was set aside and the matter was remanded for fresh decision on penalty after hearing the appellant. Case-Laws Service Tax Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30215