https://www.taxtmi.com/caselaws?id=31843 The Tribunal set aside the order-in-revision that enhanced the penalty under Section 76 of the Finance Act, 1994, to Rs. 2,17,577. The appellant had discharged the service tax liability and interest before the show cause notice, arguing against the penalty enhancement. Emphasizing compliance before notice issuance and the discretionary nature of penalty imposition, the appeal was allowed with consequential relief, highlighting the Tribunal's authority not to impose penalties and considering the appellant's non-awareness of the Finance Act provisions. en-us Fri, 01 Aug 2008 00:00:00 +0530 Wed, 31 Dec 2008 07:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31843 The Tribunal set aside the order-in-revision that enhanced the penalty under Section 76 of the Finance Act, 1994, to Rs. 2,17,577. The appellant had discharged the service tax liability and interest before the show cause notice, arguing against the penalty enhancement. Emphasizing compliance before notice issuance and the discretionary nature of penalty imposition, the appeal was allowed with consequential relief, highlighting the Tribunal's authority not to impose penalties and considering the appellant's non-awareness of the Finance Act provisions. Case-Laws Service Tax Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31843