https://www.taxtmi.com/caselaws?id=35008 The Tribunal allowed the appeal in favor of the appellant, setting aside the penalty enhancement imposed by the Commissioner under section 76. The Tribunal ruled that the Amnesty Scheme introduced by the Government of India applied to the appellant's case since they had paid the entire service tax and interest before the scheme's cut-off date. The decision emphasized the importance of meeting the scheme's requirements for eligibility, citing a previous case to support their ruling. en-us Mon, 28 May 2007 00:00:00 +0530 Fri, 27 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35008 The Tribunal allowed the appeal in favor of the appellant, setting aside the penalty enhancement imposed by the Commissioner under section 76. The Tribunal ruled that the Amnesty Scheme introduced by the Government of India applied to the appellant's case since they had paid the entire service tax and interest before the scheme's cut-off date. The decision emphasized the importance of meeting the scheme's requirements for eligibility, citing a previous case to support their ruling. Case-Laws Service Tax Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35008