https://www.taxtmi.com/caselaws?id=31824 The Appellate Tribunal CESTAT, Chennai, set aside the penalty imposed under Section 76 of the Finance Act, 1994 on M/s. Mani Engineering Works for the service of 'site preparation and clearance'. The Tribunal found the penalty premature due to an ongoing appeal challenging tax liability, remanding the matter for adjudication after the appeal process concludes. The decision emphasized adherence to procedural requirements and highlighted the invalidity of penalties imposed prematurely before appeal resolution. en-us Fri, 05 Sep 2008 00:00:00 +0530 Sat, 03 Jan 2009 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31824 The Appellate Tribunal CESTAT, Chennai, set aside the penalty imposed under Section 76 of the Finance Act, 1994 on M/s. Mani Engineering Works for the service of 'site preparation and clearance'. The Tribunal found the penalty premature due to an ongoing appeal challenging tax liability, remanding the matter for adjudication after the appeal process concludes. The decision emphasized adherence to procedural requirements and highlighted the invalidity of penalties imposed prematurely before appeal resolution. Case-Laws Service Tax Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31824