https://www.taxtmi.com/caselaws?id=31029 Penalty under Section 76 of the Finance Act, 1994 could not be deleted merely because service tax was paid before issue of the show cause notice; the appellate authority had to examine the facts and circumstances before interfering with the penal levy. The prior order was found to have dropped the penalty without proper consideration of the relevant material. The matter was therefore remanded to the Commissioner (Appeals) for fresh reconsideration after granting the respondent an opportunity of hearing. en-us Fri, 04 Apr 2008 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31029 Penalty under Section 76 of the Finance Act, 1994 could not be deleted merely because service tax was paid before issue of the show cause notice; the appellate authority had to examine the facts and circumstances before interfering with the penal levy. The prior order was found to have dropped the penalty without proper consideration of the relevant material. The matter was therefore remanded to the Commissioner (Appeals) for fresh reconsideration after granting the respondent an opportunity of hearing. Case-Laws Service Tax Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31029