https://www.taxtmi.com/caselaws?id=31056 The Tribunal allowed the appellant, a PSU Unit, to contest the penalty aspect despite not permitting them to contest the duty liability for the Service Tax period. Considering the absence of a specific tax liability category during the relevant period, the Tribunal found a prima facie case for penalty waiver. With the penalty amount exceeding Rs. 1.96 crores, the Tribunal expedited the handling of the matter, scheduling the appeal for a hearing and granting a stay application until then. en-us Thu, 28 Feb 2008 00:00:00 +0530 Tue, 14 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31056 The Tribunal allowed the appellant, a PSU Unit, to contest the penalty aspect despite not permitting them to contest the duty liability for the Service Tax period. Considering the absence of a specific tax liability category during the relevant period, the Tribunal found a prima facie case for penalty waiver. With the penalty amount exceeding Rs. 1.96 crores, the Tribunal expedited the handling of the matter, scheduling the appeal for a hearing and granting a stay application until then. Case-Laws Service Tax Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31056