https://www.taxtmi.com/caselaws?id=33831 The Tribunal set aside the Commissioner's order imposing penalties under Sections 76, 77, and 78 of the Finance Act, 1994 for non-payment of service tax on convention services. It found that the show cause notice issued by the Commissioner exceeded the scope of the original notice and was improper, as the Commissioner acted as an adjudicating authority rather than a Revision authority. The Tribunal also noted that the original notice did not allege suppression of facts with intent to evade duty, ultimately restoring the original order. en-us Thu, 01 Jan 2009 00:00:00 +0530 Tue, 29 Apr 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33831 The Tribunal set aside the Commissioner's order imposing penalties under Sections 76, 77, and 78 of the Finance Act, 1994 for non-payment of service tax on convention services. It found that the show cause notice issued by the Commissioner exceeded the scope of the original notice and was improper, as the Commissioner acted as an adjudicating authority rather than a Revision authority. The Tribunal also noted that the original notice did not allege suppression of facts with intent to evade duty, ultimately restoring the original order. Case-Laws Service Tax Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33831