https://www.taxtmi.com/caselaws?id=33819 The Tribunal ruled in favor of the appellant, M/s. Leo Travels Pvt. Ltd., in a case involving short-paid service tax under 'Air Travel Agents.' The Commissioner's decision to enhance penalties was overturned as it contravened Section 84(4) by passing orders while an appeal was pending. The judgment emphasized procedural compliance and legal restrictions on penalty revisions, setting aside the penalty enhancements and upholding the appeal against revised penalties. en-us Mon, 05 Jan 2009 00:00:00 +0530 Fri, 24 Jul 2009 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33819 The Tribunal ruled in favor of the appellant, M/s. Leo Travels Pvt. Ltd., in a case involving short-paid service tax under 'Air Travel Agents.' The Commissioner's decision to enhance penalties was overturned as it contravened Section 84(4) by passing orders while an appeal was pending. The judgment emphasized procedural compliance and legal restrictions on penalty revisions, setting aside the penalty enhancements and upholding the appeal against revised penalties. Case-Laws Service Tax Mon, 05 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33819