https://www.taxtmi.com/caselaws?id=30420 The Tribunal clarified that the threshold limit of Rs. 50,000 does not apply to Service Tax cases, leading to the discharge of the show cause notice. Penalties under Section 76 and Section 77 of the Finance Act, 1994 were imposed on an Architect for non-payment of Service Tax, with the penalty enhanced by the Commissioner. However, as the Architect complied with the Extra Ordinary Tax Payer Friendly Scheme by depositing the entire tax amount and interest by the specified date, the Tribunal set aside the impugned order and allowed the appeal based on the appellant's adherence to the scheme's conditions and specific case circumstances. en-us Mon, 28 May 2007 00:00:00 +0530 Tue, 26 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30420 The Tribunal clarified that the threshold limit of Rs. 50,000 does not apply to Service Tax cases, leading to the discharge of the show cause notice. Penalties under Section 76 and Section 77 of the Finance Act, 1994 were imposed on an Architect for non-payment of Service Tax, with the penalty enhanced by the Commissioner. However, as the Architect complied with the Extra Ordinary Tax Payer Friendly Scheme by depositing the entire tax amount and interest by the specified date, the Tribunal set aside the impugned order and allowed the appeal based on the appellant's adherence to the scheme's conditions and specific case circumstances. Case-Laws Service Tax Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30420