https://www.taxtmi.com/caselaws?id=33254 The Tribunal considered whether a penalty enhancement under Section 76 of the Finance Act, 1994 could survive when the Commissioner (Appeals) had already set aside both the underlying service tax demand and the original penalty. It held that the enhanced penalty lacked justification once the demand and penalty had been annulled at the appellate stage, and therefore interim relief was warranted. The impugned enhancement was stayed pending final disposal of the appeal, as the prior appellate order had removed the basis for further penal action. en-us Mon, 18 Jun 2007 00:00:00 +0530 Wed, 29 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33254 The Tribunal considered whether a penalty enhancement under Section 76 of the Finance Act, 1994 could survive when the Commissioner (Appeals) had already set aside both the underlying service tax demand and the original penalty. It held that the enhanced penalty lacked justification once the demand and penalty had been annulled at the appellate stage, and therefore interim relief was warranted. The impugned enhancement was stayed pending final disposal of the appeal, as the prior appellate order had removed the basis for further penal action. Case-Laws Service Tax Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33254