https://www.taxtmi.com/caselaws?id=30976 The Tribunal set aside the Commissioner's order enhancing penalties under sections 76 and 78 of the Finance Act, 1994 for delay in tax payment on sale of recharge coupons of mobile phones. The Tribunal reinstated the Assistant Commissioner's decision, as the tax liability remained in dispute and the appellants had already paid the tax, concluding that the revision of penalties by the Commissioner was unwarranted. en-us Thu, 31 Jan 2008 00:00:00 +0530 Fri, 10 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30976 The Tribunal set aside the Commissioner's order enhancing penalties under sections 76 and 78 of the Finance Act, 1994 for delay in tax payment on sale of recharge coupons of mobile phones. The Tribunal reinstated the Assistant Commissioner's decision, as the tax liability remained in dispute and the appellants had already paid the tax, concluding that the revision of penalties by the Commissioner was unwarranted. Case-Laws Service Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30976